You can do that but you will not find it easy to use both of them, particularly on a mobile device, and particularly if you do something such as subscribe to Apple Music -->
From: View and remove your devices that are associated with Apple ID purchases - Apple Support
"When you try to associate a device that was previously associated, you might notice a message that says, "This device is associated with another Apple ID. You cannot associate this device with another Apple ID for [number] days." You might need to wait up to 90 days to associate the device with a different Apple ID."