v3.26.1
INCOME TAX AND SOCIAL CONTRIBUTION (Tables)
 12 Months Ended
Dec. 31, 2025
Major components of tax expense (income) [abstract]  
Schedule of deferred taxes
12.1 - Composition of deferred income tax and social contribution
12/31/202512/31/2024
Tax differences through income
Tax loss carryforwards12,784,666 9,429,496 
Provision for litigation7,044,354 3,835,152 
Estimated loss in credits2,508,922 782,071 
Operational provisions1,116,479 634,542 
Impairment583,704 178,506 
Contractual Transmission assets(9,109,911)(12,748,145)
Renegotiation of hydrological risk(642,641)(828,508)
Accelerated depreciation(293,599)(301,060)
Financial instruments1,209,858 (29,474)
Others(257,300)254,315 
Tax Differences Recognized Through Other Comprehensive Income (OCI)
Deferred tax assets on actuarial losses627,041 584,594 
Financial instruments at fair value(493,221)(405,499)
15,078,352 1,385,990 
Tax credits
Income tax19,264,090 11,014,760 
Social contribution9,644,530 4,801,139 
Tax debits
Income tax(8,561,300)(9,534,459)
Social contribution(5,268,968)(4,895,450)
15,078,352 1,385,990 
Schedule of the subsidiary Eletronorte's realization of deferred assets derived from tax losses and negative basis of social contribution
The amounts recognized in the financial statements are the result of the Company’s best estimate of future taxable profits, and the basis of the recorded value is formed by the temporary differences, tax loss and negative basis of social contribution of each entity, whose expected realization is as follows:
2026(384,500)
2027265,254 
2028628,342 
2029790,807 
2030753,948 
After 203013,024,501 
15,078,352 
Schedule of reconciliation of expense with income tax and social contributions
12.2 - Reconciliation of taxes recognized in the result
12/31/202512/31/202412/31/2023
Operating income (loss) before taxes(6,979,950)10,620,783 1,396,363 
IRPJ and CSLL calculated at nominal rates 2,373,183 (3,611,067)(474,763)
Effects of additions and deletions
Equity Method630,353 10,168 515,523 
Dividends / interest on equity (IOE)1
621,084 — — 
Tax loss offset14,486 97,002 — 
 Tax incentives - impacts of deferral211,031 402,828 290,574 
Unrecognized / reversed deferred taxes(3,173,560)(623,082)93,800 
Deferral tax2
254,875 656,515 (663,640)
Other permanent additions and exclusions117,450 203,890 893,556 
Total (debit)/credit of IRPJ and CSLL of transactions1,048,902 (2,863,746)655,050 
Effective tax rate (%) of transactions— 26.96 — 
— 
Constitution/reversal of tax credits12,490,705 2,623,716 2,343,448 
Total (debit)/credit of IRPJ and CSLL 13,539,607 (240,030)2,998,498 
1 Shareholder remuneration used in Brazil, provided for under Brazilian corporate and tax legislation, which allows the Company to deduct such payments for tax purposes as a financial expense
2The movement includes, substantially, the effect between income tax nominal rate and subsidiaries’ income tax rate.