No, Xbox accounts do not get deleted.
There is no definite answer as to whether or not Xbox accounts get deleted. It seems that if an account is inactive for a long period of time, there is a possibility that the account may be deleted.

Credit: windowsreport.com
Are Inactive Xbox Accounts Deleted?
No, inactive Xbox accounts are not deleted. However, if an account is inactive for more than five years, the account may be purged from Microsoft’s systems. This means that the account would no longer be able to be recovered.
Do Inactive Microsoft Accounts Get Deleted?
No, inactive Microsoft accounts do not get deleted. However, they may be subject to deletion if they are found to be in violation of the Microsoft Services Agreement or if they are otherwise determined to be malicious.
How Long Does an Xbox Account Stay Active?
An Xbox account stays active as long as it is used regularly. If an account remains inactive for too long, it will be deactivated and the user will lose access to all their content. There is no set time limit for how long an account can remain inactive, but Microsoft recommends that users sign in at least once every five years to keep their accounts active.
Can Xbox Delete Your Account?
No, Xbox cannot delete your account. However, if you violate the Xbox Live Code of Conduct, your account may be suspended or banned.
Recover Xbox Account With Gamertag
There are a few different ways that you can go about recovering your Xbox account if you have lost access to it. The first thing you’ll need to do is try and remember the email address or phone number that you used to sign up for the account. If you can’t remember this, then you’ll need to get in touch with Microsoft support in order to verify your identity.
Once you’ve done this, they will be able to help you reset your password and regain access to your account. If for some reason you are still unable to recover your account, then Microsoft may be able to provide you with a temporary Gamertag that you can use until they are able to help you fully recover your original one.
Microsoft Account
A Microsoft account is a free account you can use to sign in to all Microsoft services and products, including Windows, Office, OneDrive, Skype, Outlook.com, and more.
Creating a Microsoft account gives you easy access to all of the abovementioned products and services, plus it allows you to store your files online with OneDrive and access them from anywhere. You can also create a personalised profile on Skype so that your friends and family can easily find you.
Plus, if you have an outlook.com email address, you can link it to your Microsoft account for even easier login.
If you’re interested in using any of Microsoft’s products or services, we highly recommend creating a Microsoft account – it’s quick, easy and best of all, free!
How to Recover Xbox Account Without Email
Do you want to know how to recover your Xbox account without email? Here are the instructions:
First, go to the Xbox website and sign in.
Then, click on the “My Account” tab. Next, select “Security.” Under the “Two-Step Verification” section, click on the “Edit” link.
Finally, disable two-step verification and then follow the prompts to complete the process.
How to Recover Xbox Account Without Email Or Password
It can be pretty frustrating when you’re trying to access your Xbox account but don’t have the right email or password. Luckily, there are a few ways you can go about recovering your account.
If you know the email address associated with your Xbox account but don’t have the password, head to the Microsoft account password reset page.
Enter in the email address and follow the instructions to reset your password.
If you don’t have access to the email address associated with your Xbox account, you’ll need to get in touch with customer support. They may be able to help verify your identity and recover your account for you.
Once you’ve recovered your account, be sure to update your security information so that this doesn’t happen again in the future!
Conclusion
No, Xbox accounts do not get deleted. If you cancel your subscription, your account will remain active with access to free content and features.