Mysql – MariaDB remote access ERROR 1045 (28000): Access denied

MariaDB 10.3.27.
Debian 10 Buster.

I've followed the instructions to grant remote access to a user to my remote MariaDB server:

1. Edited /etc/mysql/my.cnf:

    [mysqld]
    #skip-networking
    #bind-address = <some ip-address>
    skip-networking=0
    skip-bind-address
   

2. Created a user:

    CREATE USER 'theuser'@'%' IDENTIFIED BY 'mypass';
    GRANT ALL PRIVILEGES ON *.* TO 'theuser'@'%' IDENTIFIED BY 'mypass' WITH GRANT OPTION;
    FLUSH PRIVILEGES;
    SELECT User, Host FROM mysql.user WHERE Host <> 'localhost';
    +---------+------+
    | User    | Host |
    +---------+------+
    | theuser | %    |
    +---------+------+
   

3. Restarted MariaDB:

    $ sudo systemctl restart mariadb
    $ systemctl status mariadb
    ● mariadb.service - MariaDB 10.3.27 database server
       Loaded: loaded (/lib/systemd/system/mariadb.service; enabled; vendor preset: enabled)
       Active: active (running) since Mon 2021-05-17 01:00:59 -03; 20min ago
   

4. Opened the 3306 port:

    $ sudo ufw allow 3306/tcp
    $ sudo ufw status | grep 3306
    3306                       ALLOW       Anywhere                  
    3306/tcp                   ALLOW       Anywhere 
   

5. Checked open port locally:

    $ nmap -p3306 remote_ip
    PORT     STATE SERVICE
    3306/tcp open  mysql
   

But when I try to access from my local machine to the remote server:

$ mysql -utheuser -pmypass -hremote_ip
mysql: [Warning] Using a password on the command line interface can be insecure.
ERROR 1045 (28000): Access denied for user 'theuser'@'my_ip' (using password: YES)

I'm missing something or there are some errors I can't see?