I was trying to create an iTunes account for my 10y old son who has no credit card obviously.
- I bought a 15 gift card as I read this would work as well.
- I clicked on "use a code" in the iTunes Store.
- I entered my gift card code.
- iTunes asked me to login or create a new account I chose the latter.
- When asked to enter credit card details or gift card, I re-entered the gift card code.
- iTunes complained about the code no being valid.
- When trying to restart from the beginning, the code is no longer accepted