Apple doesn't let you gift a subscription directly, but you can send Apple ID credit that the recipient can use to subscribe.
When you send Apple ID credit, the recipient can use it to pay for items from the App Store. To do it, follow these steps on your iPhone:
Open the App Store app.
Tap your profile photo.
Tap Send Gift Card by Email.
Enter the recipient’s email address and add a message.
Tap the amount you want to gift, or tap Other to enter a different amount.
The gift sends immediately after purchase. To schedule it for later, tap Today and set your desired date.
Tap Next.
Select a theme for your gift, then tap Next.
Tap Buy, then tap Buy Now to confirm.
After receiving your gift, the recipient can use it to subscribe to 1SE Pro.