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Prepaid expenses (Tables)
12 Months Ended
Dec. 31, 2025
Subclassifications of assets, liabilities and equities [abstract]  
Summary of prepaid expenses
20252024
Commissions paid in advance (i) (iii)
3,666,524 3,948,012 
Marketing expenses11,537 16,791 
Services paid in advance (ii)
39,639 213,193 
Other expenses paid in advance345,704 185,237 
Total4,063,404 4,363,233 
Current959,701 935,046 
Non-Current3,103,703 3,428,187 
(i)Mostly comprised of commissions paid by XP CCTVM to its IFAs in order to establish a long-term relationship with this network. These commissions are recognized at the signing date of each contract and are amortized in the Group’s income statement, linearly, according to the contract’s term period.
(ii)Mostly related to software’s subscription licenses (software as a service “SaaS”).
(iii)Include balances with related parties, in connection with the transactions disclosed on Note 25.