gistfile1.txt

---
- name: Ensure folders are exists.
  ansible.builtin.file:
    path: "{{ city }}/{{ user }}/ {{ folder }}"
    owner: root
    group: root
    mode: 0755
  with_items: "{{ user.folders }}"
  loop_control:
    loop_var: folder

main.yml

- hosts: all
  become: true
  
  vars:
    cities:
      - name: Moscow
        users:
           - name: petya
             folders:
               - name: folder1
               - name: folder2
           - name: vasya
               - name: folder3
               - name: folder4
           - name: yura
               - name: folder5
               - name: folder6
       - name: Kazan
        users:
           - name: aldiar
             folders:
               - name: folder7
               - name: folder8
           - name: madiar
             folders:
               - name: folder9
               - name: folder10
           - name: hudiar
             folders:
               - name: folder11
               - name: folder12
  tasks:
    - name: Main loop.
      ansible.builtin.include_tasks: second.yaml
      with_items: "{{ cities }}"
      loop_control:
        loop_var: city

second.yaml

---
- name: Second loop.
  ansible.builtin.include_tasks: third.yaml
  with_items: "{{ city.users }}"
  loop_control:
    loop_var: user