If you want to gift subscriptions to someone, you can create a free subscription coupon to give to them.
Navigate to the Marketing tab, go to Coupons, and click on Add Coupon.
First, set the Discount amount to Percentage and the value to 100%.
When creating the coupon, under the Applies to section, click on Subscriptions. Click on Select to choose the subscription you want the coupon to apply to, then click OK.
Then choose the Duration for how many billing periods this coupon applies to once redeemed. If you only want the coupon to apply to one billing period, select Once. If you want it to apply for more than one billing cycle, choose the option Multiple Period and add how many billing cycles it would apply to.
Maybe you're gifting it to a family member or a close friend, so you want to give them a permanent free subscription. You can set the Duration to Forever. Just make sure you limit the number of redemptions, so it won't be shared beyond your intended recipients.
Lastly, you can toggle the option Set a coupon expiration date to choose when the coupon expires if unredeemed. You can also toggle the option to Limit the number of users that can redeem this coupon and then add the number of users that can redeem it.
You will need to share the coupon code with your users for them to apply it to checkout. During the checkout process, users will use the coupon on Discount code and click on Apply.