I have found the real solution!
I have found it in the official documentation:
If you are configuring a remote interpreter using rbenv version manager, you have to specify ruby executable located under the directory versions, rather than shims.
jetbrains.com/help/idea/rbenv-support.html#d447250e198
rbenv: when configuring a remote interpreter, you have to specify ruby executable located under the directory versions, rather than shims.
jetbrains.com/help/idea/configuring-remote-ruby-interpreter.html#d87700e71