Download Xcode with developer account and then change account
Yes.

If you submit the app to the App Store using your first account, then you can use iTunes Connect App Transfer to transfer it to a new account.

If you work on the app without submitting it to the App Store, you can change account and there will be no problems (you will have to change the App ID &amp; provisioning profiles if you obtained these with the old account).



A downloaded copy of Xcode is not linked to an account, so you can use Xcode with any account, or no account.

The limitations come with the documentation - pre-release documentation will not be available in Xcode if you don't link an account, however Xcode will still work fine without the documentation. Once you add a new account, the documentation will download and be accessible. Documentation downloaded with your current developer account will not need to be re-downloaded if you switch account.