This research aims to investigate the impact of incorporating porous materials on reducing noise and vibration in wooden floor panels, and to analyze the vibroacoustic performance of the assembled panel under different types of excitation and boundary conditions, particularly in the lower frequency range. The study begins with an experimental investigation and numerical modeling to determine the mechanical properties of the orthotropic wood material used in the floor panels. Subsequently, a finite element formulation, based on a variational approach, is presented to study the vibroacoustic response of an elastic structure coupled with a porous material exhibiting realistic behavior. The porous material is characterized by two phases: solid and fluid, represented in the formulation through the displacement field for the solid phase and the pressure for the fluid phase. This formulation offers the advantage of reduced computation cost and simplifies the coupling between all domains. To calculate the acoustic radiation of the structure, the Rayleigh integral is employed. Utilizing the proposed numerical approach, a comprehensive study is conducted to analyze the reduction in vibration–acoustic response of the floor with the incorporated porous layer, taking into account different types of excitation and boundary conditions applied to the system.