Three code violations and a leak waiting to happen.
- Flange Height (IPC 405.4 / UPC 402.6): The flange must be set on top of the finished floor. Setting it 1" low and stacking two wax rings is a "hack," not a method. Double wax rings are not listed or tested for that gap; they compress unevenly, creating a guaranteed leak path at the horn or the floor. The flange needs a spacer ring (e.g., Oatey Set-Rite) or a flange extender to bring it flush with the tile.
- Clearance (IPC 405.3.1 / UPC 402.5 / IRC R307.1): 13" centerline to the vanity violates the 15" minimum required clearance from the center of the toilet to any sidewall, vanity, or obstruction. You have 2" less than code minimum. The toilet will hit the vanity, or the user hits the vanity. The flange must be moved.
- Wax Seal Integrity (IPC 405.4): Code requires a "watertight joint." A 1" gap bridged by two rings cannot reliably maintain that seal under load or movement.
Fix: Demo the tile around the flange. Install a flange extender/spacer so the flange sits on top of the tile. If the rough-in allows, rotate/offset the flange to achieve ≥15" centerline to the vanity. If the drain location is fixed, the vanity must be narrowed or moved.
Bottom line: The contractor is wrong. This fails inspection and will leak. Require correction before tiling continues.