Currently virtual reality (VR) usage in training processes is increasing due to its usefulness in the learning processes based on visual information empowered. The information in virtual environments is perceived by sight, sound, and touch, but the relationship or impact that these stimuli can have on the oscillatory activity of the brain such as the processing, propagation, and synchronization of information still needs to be established in relation to the cognitive load of attention. Therefore, this study seeks to identify the suggested epistemological basis through literature review and current research agendas in the relationship that exists between the immersive virtual environment and the neurophysiology of learning processes by means of the analysis of visual information. The suggested dimensional modeling of this research is composed by the theory of information processing which allows the incorporation of learning through stimuli with the use of attention, perception, and storage by means of information management and Kolb's learning model which defines the perception and processing of information as dimensions of learning. Regarding the neurophysiology of learning, the literature has established links between the prefrontal cortex and working memory within the process of information management. The challenges and advances discussed in this research are based in the relationship between the identified constructs (Income Stimuli, Information Management, and Cognitive Processing) and the establishment of a research agenda on how to identify the necessary indicators to measure memory and attention in the virtual immersion environments.