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 a Could Not Create Apple ID or Could Not Set Up iCloud message." Click on this link to read it. --> https://support.apple.com/HT210743
This message generally means that you have exceeded the number of Apple IDs you can set up with iCloud, or create as new IDs, on a single device in one year. See the recommendations in the link on alternative methods for setting up iCloud accounts, e.g. on a computer, or contact Apple Support if requested:
Click here --> https://support.apple.com/choose-country-region 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 --> https://support.apple.com/HT201232