Free Apple+ TV subscription
Bought new iPad in 2020 with free 1-yr Apple+ TV subscription. How do you activate?
Apple TV 4K, tvOS 14
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You would redeem the offer on your new Apple device in the TV app.
See here for details: Apple TV+ - One Year Offer - Apple
The offer has to be redeemed within three months.
The offer is aimed at new subscribers.
Apple TV+ one year offer - Terms and conditions - Apple
If you qualify, and if you did as described in the guide, and you still do not get to see the year offer, then contact Apple Support. They can assist in getting you the service, if needed using activation codes.