Immersive Virtual Reality (iVR) devices are increasingly affordable and accessible to consumers. The widespread adoption of this technology for professional training is now finding its way into various other fields. One field that is gaining significant popularity is Cultural Heritage (CH), where iVR enables the reconstruction and exploration of lost heritage. However, an up-to-date systematic review of iVR within this field will be of great benefit. Hence, the present review of 94 papers published between 2013 and 2022 that follows PRISMA methodology on virtual reconstruction of CH for iVR. The aim is to identify the key factors behind the development of these applications and their standards. To do so, a statistical analysis on the following topics was performed: (1) nationality, publication date, and article type; (2) heritage type and its current state of preservation; (3) the area of final application and the features of the reconstructions; (4) the characteristics of the iVR experience; and (5) the assessment of the iVR applications. Finally, a roadmap of best practices is outlined for the virtual reconstruction of CH using iVR and some of the most promising future research lines are outlined.
