ffmpeg -v verbose -f hls -i "HLS Link" -vcodec h264_vaapi -acodec aac -ac 2 -ar 48000 -f hls /home/catalan63/Escritorio/test-server/vaapi-test.m3u8

Duration: N/A, start: 18184.981333, bitrate: N/A
  Program 0
    Metadata:
      variant_bitrate : 0
    Stream #0:0: Audio: aac (LC) ([15][0][0][0] / 0x000F), 48000 Hz, stereo, fltp
    Metadata:
      variant_bitrate : 0
    Stream #0:1: Video: h264 (Main), 1 reference frame ([27][0][0][0] / 0x001B), yuv420p(tv, bt709, left), 1280x720 [SAR 1:1 DAR 16:9], 30 fps, 30 tbr, 90k tbn, 60 tbc
    Metadata:
      variant_bitrate : 0
Stream mapping:
  Stream #0:1 -> #0:0 (h264 (native) -> h264 (h264_vaapi))
  Stream #0:0 -> #0:1 (aac (native) -> aac (native))
Press [q] to stop, [?] for help
[graph_1_in_0_0 @ 0x55eed0780940] tb:1/48000 samplefmt:fltp samplerate:48000 chlayout:0x3
[h264 @ 0x55eed03ff840] Reinit context to 1280x720, pix_fmt: yuv420p
[graph 0 input from stream 0:1 @ 0x55eed08dde80] w:1280 h:720 pixfmt:yuv420p tb:1/90000 fr:30/1 sar:1/1 sws_param:flags=2
[auto_scaler_0 @ 0x55eed0d74b80] w:iw h:ih flags:'bicubic' interl:0
[format @ 0x55eed08cbdc0] auto-inserting filter 'auto_scaler_0' between the filter 'Parsed_null_0' and the filter 'format'
Impossible to convert between the formats supported by the filter 'Parsed_null_0' and the filter 'auto_scaler_0'
Error reinitializing filters!
Failed to inject frame into filter network: Function not implemented
Error while processing the decoded data for stream #0:1
[aac @ 0x55eed0424600] Qavg: 170.469
[aac @ 0x55eed0424600] 2 frames left in the queue on closing
[AVIOContext @ 0x55eed00a8f00] Statistics: 197136 bytes read, 0 seeks
[AVIOContext @ 0x55eed03f61c0] Statistics: 0 bytes read, 0 seeks
[AVIOContext @ 0x55eecfd50680] Statistics: 2758968 bytes read, 0 seeks
Conversion failed!