Consideration of a possible use of virtual reality technologies in school contexts requires gathering together the suggestions of many scientific domains aimed at "understanding" the features of these same tools that let them offer valid support to the teaching-learning processes in educational settings. Specifically, the present study is aimed at creating a theoretical framework for the didactic use of VR technologies in schools, highlighting the characteristics of these tools that are supported by a view of teaching that enhances sensorimotor activity in learning. The theoretical approach, through the study of the international scientific literature on this topic, offers interdisciplinary suggestions for realising teaching-learning practices that are supported by scientific principles and a concept of learning that is consistent with the processes that these tools may activate.