A message saying, "The maximum number of free accounts have been activated on this iPhone" or, "This iPhone has been used to create/setup too many new Apple IDs" is discussed in the support document: If you see “The maximum number of free accounts have been activated” - Apple Support :
● A "Could Not Create an Apple ID" message means that you have exceeded the number of new Apple IDs you can set up with iCloud on a single device in one year. Try setting up the account on a different device, or on the web:
Create an Apple ID on the web
1. Go to https://account.apple.com and click Create Your Apple ID.
2. Follow the onscreen steps to provide an email address, create a strong password, and set your device region. The email address that you provide will be your new Apple ID.*
3. Enter a phone number that you can always access.
4. Check the boxes to subscribe to Apple Updates if you'd like. This keeps you up to date on the latest news, software, products, and services from Apple.
5. Click Continue.
6. Follow the onscreen steps to verify your email address and phone number.
Note that you can still encounter difficulties when using an account created on the web instead. The document says a limit still applies when, “signing in to an Apple Account you already created on the web.” See the recommendations in the link about using a different device to set up iCloud accounts, using an account that is already set up, or by contacting Apple Support:
Click here --> Choose your country or region - Official Apple Support Select your country, then a product. If you don't see one that handles your issue then keep experimenting with selections until you reach one that gets you a chat session or a telephone call and get the representative to redirect you.
or:
Contact Apple for support and service --> "See a list of Apple phone numbers around the world."
Click here --> Contact Apple Support - Apple Support
