With the rapid advancement of the metaverse across various domains, the demand for immersive experiences in human-computer interactions continues to grow in virtual reality. Achieving realistic and distortion-free visual perception in virtual reality environments has become a critical research focus. This study addresses the mismatch between the field of view of the human eye and spatial acquisition range by constructing a virtual spatial distortion model and designing an immersive perception experiment with six distortion levels. Subjective immersion experiences are recorded using the presence questionnaire, whereas objective electroencephalogram signals are collected via portable electroencephalogram devices to assess neural responses related to immersion. The analysis of subjective and objective data reveals a highly significant effect of virtual spatial distortion on immersion levels (p<0.001), with greater distortion leading to a decline in immersion. A polynomial regression-based immersion prediction model related to virtual space distortion is developed, achieving a coefficient of determination of 0.6167. The findings of this study provide valuable insights and practical guidelines for the interactive design and perception of immersive virtual environments in the metaverse.