Nowadays, the virtual reconstruction of old and lost buildings is a hot-topic in cultural heritage. Traditionally, this reconstruction has been made with 3D graphical information, but the feeling of immersion can significantly increase with the addition of other senses. Moreover, the inclusion of emotional and cognitive dimensions to multisensory virtual perception is what will bring the concept of ultra-reality. The aim of this paper is to show the work on a virtual acoustic system, which combines graphical and acoustic rendering (using a graphical engine and an audio engine). This system was implemented to render binaural auralizations and has been used for the rendering of a 16th century Valencian theatre, the so-called 'Corral de l'Olivera', which was rebuilt several times until the 18th century. It has been modeled graphically and for acoustic simulation. In addition, the auralization of diverse theatrical extracts of diverse Spanish authors was carried out. The consequences of this work will be reflected in future contributions on immersive theatre with greater immersive and emotional sensation. Thus, we contribute to the immersive virtual recovery of theatres that are historical cultural heritage.