We present the complete description of black holes within the Viscous Emergent Spacetime (VES) theory. The theory rests on four fundamental axioms: covariance, information conservation, irreversible coarse-graining, and minimality. Within the DIMT-VES (Dissipative Informational Mechanics with Vacuum Emergent Structure) framework, we show that the existence of the informational field I leads to the formation of a regular core at the center of a black hole, thereby resolving the classical singularity. Analysis of the Raychaudhuri equation demonstrates that dissipation does not prevent collapse; instead, the Einstein–Klein–Gordon system admits a regular solution at r = 0 (de Sitter core). We obtain the spherically symmetric metric via numerical solution of the Einstein–Klein–Gordon system, compute the photon sphere radius and shadow size. We demonstrate that VES predicts shadow broadening ∆θ/θ ∼ (M/106M⊙) −1/3 , consistent with current Event Horizon Telescope constraints and testable by future ngEHT and LISA observations. The theory simultaneously resolves the black hole singularity problem, the Hubble and S8 tensions, and provides observable predictions.