The growing attention to virtual reality (VR) suggests that immersive technologies will be widely applied across various contexts, including education. However, conceptual divergences and a lack of understanding regarding the learning process in immersive virtual environments reveal the nascent understanding of the use of immersive virtual reality (iVR) and its benefits in educational contexts. Against this backdrop, this article presents a proposed pedagogical framework aimed at aligning the affordances of iVR environments—such as immersion, interactivity, and embodiment—with educational objectives, thereby enhancing learning experiences. Developed through a design-based research (DBR) methodology, the framework integrates theoretical contributions from the CAMIL model and the XR ABC framework in conjunction with the revised Bloom’s taxonomy. The structure organizes immersive experiences into three levels—Absorb, Experience, and Explore—which are distinguished by the interactivity and complexity of the proposed tasks. Each level is mapped to the cognitive domains and dimensions of knowledge, promoting the progressive development of cognitive and psychomotor skills. It is posited that aligning the technological features of the environment with educational objectives and the level of active student engagement can facilitate learning in immersive environments.