Where can i report this spam mail?

See the following from Avoid phishing emails, fake 'virus' alerts, phony support calls, and other scams - Apple Support

To report a suspicious email, forward the message to Apple with complete header information. To forward the email: In macOS Mail, select the email and choose Forward As Attachment from the Message menu at the top of your computer screen.

These email addresses are monitored by Apple, but you might not receive a reply to your report.

• If you receive what you believe to be a phishing email that's designed to look like it’s from Apple, please send it to reportphishing@apple.com. 
• To report spam or other suspicious emails that you receive in your iCloud.com, me.com, or mac.com Inbox, please send them to abuse@icloud.com.

You can forward a copy of email to reportphishing@apple.com .

Personally, I think it's a waste of time. Apple may be able to get the hosting service to shut down the account, but the crooks will just open a hundred more the same week.

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I'm inclined to agree. I never bother.

emails don't bother me but I'm really looking forward to iOS 13 option to have all calls from numbers not in Contacts go to voicemail.

I've definitely wanted more DND options. I want to block calls but not necessarily other alerts. Having an Apple Watch has mostly resolved that issue for me but not completely.