Currently, there is no way to delete a base nor to reset your account to start the game over, but you can create a new base by:
- Going to "Settings."
- Click on the “Account” icon, then select “Start a new game,” this will create a new base.

Note:
Before creating a new base, make sure your current base is linked to a safe account because if your base reached level 6 or higher, the system would force you to link the base with your account. As for the new base, you can link it to one of the preferred methods, and your new account must not be linked to another base before.