Taking a common definition per the American Heritage Dictionary, virtual (n.d.) means "existing or resulting in essence or effect though not in actual fact, form, or name." Also, it can mean "created, simulated, or carried on by means of a computer or computer network" ("virtual," 2005) Other definitions can be found in the scientific literature to complement the dictionary, such as "the action to induce a targeted behavior in an organism by using artificial sensory stimulation, while the organism has little or no awareness of the interference" (LaValle, 2017). Another interesting definition for virtual reality is an interactive computer simulation which transfers sensory information to a user who perceives it as substituted or augmented (Abari, Bharadia, Duffield, & Katabi, 2017). Therefore, virtual reality could be defined as an environment created by a computer system that simulates a real situation. Starting with the resulting description, it can be said that this technology provides the user with the opportunity to be immersed in a programmed environment that simulates a reality. Currently individuals can be immersed within these realities through the sense of sight, by using visualization goggles; through touch, by wearing haptic gloves; and finally, through hearing by using headphones. The technology that makes it possible is based on software developments that use peripherals to interact with them. There are two types of applications. On the one hand, those that need powerful processors to use. On the other hand and in parallel, the complete offerings available on the market via a multitude of applications that can run with the processor of a smartphone in order to increase the channels of access to this technology. The video game industry has been the main sponsor for the development of this technology (Prieto, 2017). This sector has a critical mass of users willing to invest capital in order to improve the quality of ludic experiences. Once their capabilities have been proven, other sectors, such as communication, advertising, and marketing, have discovered that such technology can be a differential element within their business.