Virtual absorption concept has been recently introduced as a new phenomenon observed in electromagnetics and optics consisting of an undefined energy accumulation within a finite volume of material without dissipation. The anomalous behaviour is achieved by engaging the complex zero scattering eigenmodes of the virtual absorbing system by illuminating it with a proper complex frequency, whose value is strictly determined by the system characteristics. In this paper, we investigate on the position of the zero-pole scattering pairs in the complex frequency plane as a function of the input impedance of the metasurface-based lossless virtual absorber. We analytically derive the conditions under which a properly modulated monochromatic plane wave can be virtually absorbed by the system and stored within its volume. The analysis is developed by modelling the propagation of a normally impinging plane wave though its equivalent transmission line model terminated on an arbitrary reactive load, which in turn models the input impedance of the metasurface-based system under consideration. The study allows to determine a priori whether the metasurface-based system can support the virtual absorption or not by evaluating the time-constant from its equivalent circuit.