Free Viewer users will not be able to create brand new queries, however the list of saved queries will appear on the sidebar, so they will be able to apply them.
The advice then is that author of the file should create queries and leave them exposed on the sidebar or filter devices elsewhere on the tab, so recipients can switch between the filtering/selection/query data.

Once the file is created, users that use the free viewer should be interested in having a certain degree of freedom in creating combinations of filters to be saved and applied in different moments without calling the file author (usually an IT people).

Free Viewer users do have the freedom to drill down and apply filtering/selection/saved queries and view the report in a different way than it was saved by the author.

If the IOK files are 'empowered files' (saved by someone with a Server license) the free Viewer using recipients will be able to save their version(s) of the IOK file with changed filter/selection settings.