The answer is NO! One person can have only one account in goalunited LEGENDS.

Being an owner of more than one account will lead to a permanent ban from the game where all the progress made on one or more accounts will be permanently deleted.

Upon your registration you agreed to accept our Terms and Conditions

Section 11 (1) explicitly says that:
"A user may not have several accounts for one game world simultaneously."

Read full Terms and Conditions here.

Note: One account in game world (goalunited Legends) can have maximum of 3 clubs through Top Manager feature, and this is not considered to be a violation of the Terms and Conditions as this is the feature of the game.