Improving arm and hand functions is a priority for tetraplegic individuals and a challenge for healthcare professionals and researchers. Approaches focused on neuromuscular reeducation and functional recovery have gained prominence with the use of technologies such as Virtual Reality (VR), Functional Electrical Stimulation (FES), and Neurofeedback (NFB) via EEG. These systems propose innovative and personalized approaches to motor rehabilitation, increasing patient engagement and long-term outcomes. This study proposes an intervention for upper limb rehabilitation in tetraplegic individuals using an immersive VR-based serious game with visual neurofeed-back through EEG and FES. Two healthy right-handed male volunteers, without reported motor impairment in any upper limb, participated in the study. The experimental protocol includes two conditions: Baseline (BL) with VR + FES, involving passive movements, and VR + FES + Kinesthetic Motor Imagery (KMI), combining passive movements with KMI corresponding to the gripping movement, with defined repetitions and rest intervals. The observed results exhibited distinct brain patterns when comparing the baseline with respect to right and left MI upper limbs. As a pilot study, the findings present potential for use as biomarkers for limb distinction during motor tasks, potentially useful in more complex activities.