If you close your Microsoft account, there’s a 30-day grace period during which you can change your mind and reopen your account. After 30 days, your Microsoft account will be permanently deleted. See How to close your Microsoft account for more information.
You’ll be asked to receive and enter a security code. After you enter the code, your account will be reopened, and your Xbox profile, along with all associated games, music, and video, will be available the next time you sign in to your console.
Any time remaining on your subscription will be available to you, but you won’t get back the time that passed while your account was closed.
If you canceled any subscriptions outright, or if your subscription time has run out, you’ll need to repurchase the subscription.
If, prior to closing your Microsoft account, you canceled any other associated subscriptions or services, you may have to reinstate those subscriptions. For more information, see the support sites for the other services you use.