I paid 32 € for annual subscrition of 20 GB space on cloud. Had changed the account. May I use the extended cloud on the new or have to off it ? and How?

Storage upgrades cannot be moved to a different account. If you purchased the upgrade in the last 45 days you may be able to get a pro-rated refund by calling the Apple online store for your country. If it's been longer than 45 days, all you can do is downgrade it to the free 5GB storage plan and it will revert to that at the end of the plan year.