Yes, the easiest way to do this is select “Gift subscription” on the subscription product page and type in the email of the account you want to purchase the subscription for. If they don’t have an account already, it will create one for them and they can reset the password later. You will have full control over the gifted subscription and payment details.
You can also send gift vouchers to another account which can then be used towards a subscription. The initial 30 day free trial will need card details entered to be activated but no payment will be taken.