If you can get the subtask onscreen with the parent task you want to move it to, you can simply click and drag on the little vertical double headed arrow just to the left of the task description, and move the subtask under the other parent task.
Sometimes, the trickiest part of doing something like this is getting the two tasks you want onscreen at the same time. Or getting them onscreen at the same time without a hundred other tasks that obfuscate your purpose. There are two relatively simple ways to get them more or less isolated but together.
The first applies if you're not already using the Star feature for something else. If not, simply Star the two and click on "Starred" and there you are.
Since many users are already using the Star feature for something else, this might not work. Then again, if you only have a few Starred items at any given time, you might be able to Star the two and have easy access to them both among the other Starred items.
If this is not the case, then the other easy way to isolate the two tasks you want is to give them a unique tag, made up for just this situation. I gave it a lot of careful thought, and about 3 am, came up with the ideal name for this temporary special purpose tag. I call it "Tag"! I then tag both the items with this special tag and either use the Tags grouping to isolate the special tasks, or create an ad hoc filter to isolate them. Then I can click and drag the one under the other.
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