How can you send this News+ as a gift to someone with an Apple computer?

Good afternoon JERNIGAD,

Welcome to the Apple Support Communities!

I understand you want to offer a means to subscribe to News+ as a gift for someone. The resource below explains how to send the gift by email so your friend can apply it to their Apple ID account to use it for the subscription.

Send a gift from the App Store, iTunes Store, Apple Books, and more

"You can send someone money as Apple ID credit so that they can get iCloud storage, pay for subscriptions like Apple Music, or buy something from the App Store, iTunes Store, or Apple Books.

Send Apple ID credit

When you send Apple ID credit, the recipient can use it to pay for iCloud storage, subscriptions like Apple Music, or items from the App Store, iTunes Store, or Apple Books.

Gift Apple ID credit from your iPhone, iPad, or iPod touch

1. Open the App Store app.
2. Tap your photo or the sign in button  at the top of the screen. If you're not signed in, sign in with your Apple ID.
3. Tap "Send Gift Card by Email."
4. Enter your recipient's email address. If you want, add a message.
5. Tap the amount that you want to gift, or tap other to enter a different amount.
6. By default, the gift is sent immediately after you buy it. If you want to schedule the gift to send later, tap Today, then set the date that you want the gift to send.
7. Tap Next.
8. Select a theme for your gift, then tap Next.
9. Tap Buy, then tap Buy Now to confirm."

Enjoy your day!