Virtualization technologies are characterizing major advancements in the Internet of Things (IoT) arena, as they allow for achieving a cyber-physical world where everything can be found, activated, probed, interconnected, and updated at both the virtual and the physical levels. We believe these technologies should apply to human users other than things, bringing us the concept of the Virtual User (VU). This should represent the virtual counterpart of the IoT users with the ultimate goal of: (i) avoiding the user from having the burden of following the tedious processes of setting, configuring and updating IoT services the user is involved in; (ii) acting on behalf of the user when basic operations are required; (iii) exploiting to the best of its ability the IoT potentialities, always taking always account the user profile and interests. Accordingly, the VU is a complex representation of the user and acts as a proxy in between the virtual objects and IoT services and application; to this, it includes the following major functionalities: user profiling, authorization management, quality of experience modeling and management, social networking and context management. In this respect, the major contributions of this paper are to: provide the definition of VU, present the major functionalities, discuss the legal issues related to its introduction, provide some implementation details, and analyze key performance aspects in terms of the capability of the VU to correctly identify the user profile and context.