On April 16, 2024, TELEFÔNICA BRASIL S.A. approved the declaration of Interest on Capital (IoC) totaling R$ 380,000,000, with R$ 0.2299 per share to shareholders based on their position as of April 29, 2024, net of tax. This amount will be included in the minimum mandatory dividend for fiscal year ending December 31, 2024, to be paid by April 30, 2025.