Abstract: A virtual panel for ceilings and/or walls with water and/or air is provided which can be installed as an accessory in an existing room (2) or during the construction of said room and which comprises an electrical or electronic device (10, 12, 16) which, when activated, displays a moving image of a virtual representation of the sky or other natural or non-natural scenery. The panel includes at least one outlet nozzle (6) for fluid, which may be water and/or air, depending on the type of room (2). The room (2) may include a receptacle (25) for housing containers (28) with essences, which incorporates a suction device (27) for emitting odours through the air nozzles (6). Concealing glass or smart foil may be provided on the screen (10) or ceiling (12) with lights (13), which becomes opaque or translucent when an electric current is applied thereto.