This is always tricky, it’s legal if you are not banned in Google Play but if you have atleast one ban, it’s a nightmare for most of people. Google is checking our CPU ID or fingerprinting our device by pixels. It’s advanced AI and we can trick it only using two methods.

REQUIREMENTS FOR BOTH METHODS:

-fresh VISA card, never linked to Google Wallet or Google Play, can’t be created for your details

You can find visa cards on gas stations, some banks provides anonymous visa prepaid cards where you can place any details.
I’ve tested also bitcoin cards:
bitpay.com – not works
cryptopay – works

I suggest you to search for solution in your country. How to check if working? Try to link your card with Google Wallet or pay for some app in Google Play. If works, then it works also for Google Play Developer Console

-fresh IP

I suggest you to never use proxy, even private proxy. The safest is SSH proxy, however, still it’s risky. I am using proxy only for accounts from my old provider.
To get fresh IP, you need to buy some 3G Internet SIM card and USB modem. Every 24h in most countries, you have new, fresh IP.
Modem cost $50, card cost $3-$5

-fresh data, you can provide every fake data you want but it have to be the same like on visa card

METHOD 1
Vmware / VIrtualbox, install FRESH Windows 7 on virtual machine and open account with Chrome/Firefox. Google is checking many system identifiers, so you need to have fresh system. Never copy it or move, just install from ISO. It’s the only guarantee that you have fresh system.

METHOD 2
Create accounts with real android devices. I bet your friends and you, have many devices. Put fresh card inside, reset to factory and open account. It’s also possible with emulated Android x86, I’ve opened few accounts in this way but I don’t know if this is safe or not.

Please note, Chrome for Android can check location. Instead use firefox or webview based browser from store.

IMPORTANT TIPS:
-never use fingeprint hiding programs and plugins like Ghostery, Firegloves, Tor: Google can easy recognise if user changed his fingeprint, the best is fresh system without hiding fingeprint. Also, these plugins makes fingeprint range very narrow. Google uses AI and it’s very easy to understand patterns
-never use Skrill, Netteler, PayPal card, Entropay (not works, entropay works with India because custom agreement with Google but it’s one exception only)
-never login with your main IP, just one login is enough to connect your accounts
-never use gmail from fake account to send messages to your main gmail
-never login on your main PC, always VMWARE!

You can buy fresh account from provider but make sure to spread your providers, do not use just one:
-BHW, in Marketplace>Mics, one guy is selling good accounts
-MR.VT, skype, this guy is selling good accounts but I have bad experience with him, better to not use if you don’t want to risk, my not used account banned after 7 months (empty)