Someone did this with a bunch of viruses, tried to run them under windows emulation in linux. Most did nothing at all, one did manage to break the windows virtual machine. None did any damage to linux itself. He awarded the malwares penguin ratings.
Theoretically linux isnt 100% immune, but practically its close. There are several reasons why linux sees so few attacks. One is that there are many linux distros, and most differ under the hood, so any one malware cant infect enough machines to get a foothold and spread much. Malware needs to infect a certain percentage of systems to spread far and wide, and that's close to impossible with linux. Another is that its windows that most haters hate, not often linux. And of course, security is inherently better with linux for various reasons.
NT