I need to create a new ITunes account

I moved to Spain years ago but have maintained my US ITunes account. That blocks me accessing many Apps from Spanish companies and governmental agencies. I want to get a new IPhone and open it with a new Spanish ITunes account. How do I, in as simple baby steps as possible, open a brand new Spanish ITunes account? Attempts to Google this topic have been useless. I have the whole suite of Apple products, MacBook Pro/IPhone 15/IPad, ancient but working, and would be getting a new IPhone to make it my Spanish only phone.