Hi,
This error may happens even if the account is a Local Administrator and the command line is run with administrator privileges.
UAC filtering for local accounts must be disabled by creating the following DWORD registry entry and setting its value to 1:
[HKLM\SOFTWARE\Microsoft\Windows\CurrentVersion\Policies\System] LocalAccountTokenFilterPolicy
Go to Manage local users of the computer. Check if the local "Administrator" account is disabled and has no password set. If so, enable it and set a password.
Also please check the Permission configuration in the link below
https://wiki.czechidm.com/tutorial/adm/configuration_-_winrm
Hope this helps and please help to accept as Answer if the response is useful.
Best Regards,
Carl