Immersive media such as virtual reality or 360º content is increasingly present in society. However, immersive content is not always accessible to all, and research is needed on how to cater for the needs of different kinds of users. This article will review immersive technologies and their applications in media. Also, research studies carried out concerning subtitling and SDH in immersive media will be discussed, as well as the implementation of subtitles in immersive content, such as VR video games or 360º videos. Finally, the results from a focus group carried out in Spain with deaf and hard-of-hearing users, as well as professional subtitlers, on how to subtitle 360º video content will be presented. The results from the focus group shed light on how to address the new implications brought by immersive media in regard to subtitling. Some of the main areas discussed in the results are: subtitle position, contrast considerations for a correct reading, and how to indicate the location of the speakers, among others. Also, results show that users are willing to accept the implementation of new features in SDH in immersive content, such as icons for non-speech information or improvements to standards.