The Spanish word 'virtual' comes from Medieval Latin 'virtualis' meaning 'potential' or 'effective'. This Medieval Latin term was formed by combining the Latin word 'virtus' (meaning 'power, strength, virtue') with the Latin suffix '-alis' (meaning 'relating to'). The combination essentially meant 'relating to or having inherent power or potential'.

This word is related to the Spanish word 'virtud' (virtue), which comes from the same Latin root 'virtus'. While 'virtud' retained the original meaning of moral excellence or goodness, 'virtual' evolved to describe something that exists in effect but not in actual form.

The English word 'virtual' is a direct cognate of the Spanish word, sharing the same Latin ancestry. Other related English words include 'virtue', 'virtuoso', and 'virile', all of which trace back to the Latin 'virtus'. While 'virtual' developed to mean something that is effective but not physically present (as in 'virtual reality'), 'virtue' retained the moral quality meaning, and 'virile' developed to emphasize the strength aspect of the original Latin word.