You can deactivate or delete an Apple ID account. Apple recommends doing the first for the obvious difference noted below. But, your circumstances will dictate your choice. Also, it is important that you see what Eric Root says above.
How to deactivate your Apple ID account https://support.apple.com/en-us/HT208503
“If you request account deactivation, you'll receive a unique alphanumeric access code. When you're ready to reactivate your Apple ID, contact Apple Support, provide your access code, and we’ll help you reactivate your account. If you lose this code, we won't be able to help reactivate your account."
How to Delete your Apple ID Account https://support.apple.com/en-us/HT208504
“While your request is being processed, you can contact Apple Support with the unique alphanumeric access code you received, and we’ll help you cancel your request. After your account is deleted, Apple can't cancel the request, reopen your account, or restore your data.”