The offer is only for new or existing individual plans (so Spotify Family plans are not eligible), can not be paid for with Spotify gift cards or prepaid cards, and will not be available to users who subscribe to Spotify through a third-party offer. Find more details about the yearly offer in Spotify's terms and conditions right here.
With Spotify's new offer, the company is matching Apple Music's $99.00 12 month subscription that users have been able to purchase for just over a year, effectively netting subscribers 12 months of music streaming for the price of 10. Spotify's deal doesn't come in the form of a physical card, but the company does offer retail cards with credit tiers that are used to pay for subscriptions before the credit card on an account is charged.
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