- set_fact:
    defaultfile:
      group: root
      owner: root
      mode: "0700"
      state: present
      content: ~
      template: ~
      template_vars: {}

- set_fact:
    file: "{{ defaultfile|combine(item.value|d({}), {'path': item.key} ) }}"

- name: create file/folder
  when:
    - not file.content
    - not file.template
  file:
    path: "{{ file.path }}"
    group: "{{ file.group }}"
    owner: "{{ file.owner }}"
    mode: "{{ file.mode }}"
    state: "{{ file.state }}"