13 years ago
Yes, you don't have to have a credit card, but you do need some kind of payment method on the account, like the gift card.
To do this, you will need to enter the iTunes store and click on Redeem found under the quicklinks list on the right of the screen,
Then redeem your gift card, after you select redeem you will be prompted to sign in, since you don't yet have an account you should also see the option to create an account. Simply select that option and follow the prompts.
If you are asked to choose a payment method, there should a button called none. You will need to select this.
if you need help with the gift card or this process you will want to email iTunes Store Customer Support