¿W3C Accessibility Guidelines (WCAG) 3.0 se puede usar ya?
No, ahora mismo solo existe un "working draft" y falta bastante hasta que sea una recomendación, un documento definitivo.
En WCAG 3 is not ready yet: And it won’t be for quite some time se avisa de ello:
In the last couple of weeks, more and more people point at the WCAG 3.0 Working Draft and recommend the adoption of aspects from it that suit their needs.
[...]
In general, web technologies are very good citizens to early adopters like me: They usually come with suitable fallbacks that allow you to use, for example, animations and transitions in 2009 with the fallback of no animation for browsers without support.
With guidelines like WCAG 2.1 and 2.2 (to be released later), the same approach is true. If you use WCAG 2.2 Success Criteria now, the Guidelines are built to be backwards compatible. So you will never break a 2.0 or 2.1 audit by using it.
But WCAG 3 breaks backwards compatibility. This is a conscious move to better adapt the standard to serve different disabilities which WCAG 2 did not sufficiently cover, due to its structure.
That means that WCAG 3 will probably have a different scoring system that does not necessarily overlap with WCAG 2. As far as I know – and my involvement was some time ago – the current plan is to make sure all WCAG 2 conforming pages conform to WCAG 3, too, in some form. They will not in reverse.