As far as I know you cannot directly. An option is to use a mac-os installation in a virtual machine (like oracle's virtualbox) in your Windows PC. The best you can do for windows for free and easily (and if you want to check a final release - NO DEBUGGING) is use appetize.io site as seen in this thread: https://www.b4x.com/android/forum/t...r-free-and-easily-for-use-in-appstore.107842/
This is limited though (when its free) to 100 minutes/month. For debugging you definitely have to have an iOS device (or manage to get the mac-os installed in a virtual machine) and have paid to apple the yearly subscription of 99$ in order to be able to create certificates and provision profiles.
Simulator builds with the hosted builder (Tools - Build Server - Build Simulator Release App).
The simulator requires a Mac computer. With this improvement, developers using the hosted builder can make a simulator build, download it and then run it on an online service such as https://appetize.io/ or on any accessible Mac.
Somebody also mentioned Amazon's Device Farm, but I can't find their post. There are other online services too eg: https://www.perfecto.io but naturally they also need to put food on their tables and it usually doesn't take long for the subscription fees overtake the cost of buying (or inheriting) a secondhand device.