diff --git a/arch/xtensa/CMakeLists.txt b/arch/xtensa/CMakeLists.txt
index f697a7f5fb9..83b543333ae 100644
--- a/arch/xtensa/CMakeLists.txt
+++ b/arch/xtensa/CMakeLists.txt
@@ -1,10 +1,2 @@
 set_property(GLOBAL PROPERTY PROPERTY_OUTPUT_FORMAT elf32-xtensa-le)
-
-
-if(SOC_FAMILY)
-  add_subdirectory(soc/${SOC_FAMILY})
-else()
-  add_subdirectory(soc/${SOC_PATH})
-endif()
-
 add_subdirectory(core)
diff --git a/arch/xtensa/Kconfig b/arch/xtensa/Kconfig
index f4bac0b0a33..462581a6ee1 100644
--- a/arch/xtensa/Kconfig
+++ b/arch/xtensa/Kconfig
@@ -6,7 +6,7 @@
 choice
 	prompt "XTENSA core Selection"
 	depends on XTENSA
-	source "arch/xtensa/soc/*/Kconfig.soc"
+	source "soc/xtensa/*/Kconfig.soc"
 endchoice
 
 menu "XTENSA Options"
@@ -18,7 +18,7 @@ menu "Specific core configuration"
 # overriden (by defining symbols in multiple locations)
 #
 # (No SoC-specific Kconfig files as of writing, hence the optional source.)
-osource "arch/xtensa/soc/*/Kconfig"
+osource "soc/xtensa/*/Kconfig"
 
 config IRQ_OFFLOAD_INTNUM
 	int "IRQ offload SW interrupt index"
diff --git a/boards/xtensa/xt-sim/doc/xt-sim.rst b/boards/xtensa/xt-sim/doc/xt-sim.rst
index 7227954a6b5..94bbfea4cc6 100644
--- a/boards/xtensa/xt-sim/doc/xt-sim.rst
+++ b/boards/xtensa/xt-sim/doc/xt-sim.rst
@@ -118,35 +118,35 @@ Add your own core to the list of supported cores as follows:
 .. code-block:: console
 
     $ XTENSA_CORE=myCore
-    $ $(which echo) -e "config ${XTENSA_CORE}\n\tbool \"${XTENSA_CORE} core\"\n" >> "arch/xtensa/soc/Kconfig.cores"
+    $ $(which echo) -e "config ${XTENSA_CORE}\n\tbool \"${XTENSA_CORE} core\"\n" >> "soc/xtensa/Kconfig.cores"
 
 Create a folder for that core:
 
 .. code-block:: console
 
-    $ mkdir arch/xtensa/soc/${XTENSA_CORE}
+    $ mkdir soc/xtensa/${XTENSA_CORE}
 
 Create and copy to that folder a custom linker script (more on linker script in next section):
 
 .. code-block:: console
 
-    $ cp  linker.ld  arch/xtensa/soc/${XTENSA_CORE}/linker.ld
+    $ cp  linker.ld  soc/xtensa/${XTENSA_CORE}/linker.ld
 
 Add a Makefile:
 
 .. code-block:: console
 
-    $ echo "obj-y = soc.o" > arch/xtensa/soc/${XTENSA_CORE}/Makefile
+    $ echo "obj-y = soc.o" > soc/xtensa/${XTENSA_CORE}/Makefile
 
 Add Zephyr specific sections to the linker script.
-The file "arch/xtensa/soc/linker_more.ld" contains Zephyr-specific linker
+The file "soc/xtensa/linker_more.ld" contains Zephyr-specific linker
 sections that should be added to the default linker script linker.ld (inside
 SECTIONS region). If you are not using a linker script, you must create one
 and add these sections. The memory segment and PHDR should be replaced by
-appropriate values. See :file:`arch/xtensa/soc/hifi3_bd5/linker.ld` for an example.
+appropriate values. See :file:`soc/xtensa/hifi3_bd5/linker.ld` for an example.
 
 The linker script should be named ``linker.ld`` and placed in the directory
-``arch/xtensa/soc/${XTENSA_CORE}``.
+``soc/xtensa/${XTENSA_CORE}``.
 
 Configuring build
 =================
diff --git a/arch/xtensa/soc/D_108mini/Kconfig.defconfig b/soc/xtensa/D_108mini/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/D_108mini/Kconfig.defconfig
rename to soc/xtensa/D_108mini/Kconfig.defconfig
diff --git a/arch/xtensa/soc/D_108mini/Kconfig.soc b/soc/xtensa/D_108mini/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/D_108mini/Kconfig.soc
rename to soc/xtensa/D_108mini/Kconfig.soc
diff --git a/arch/xtensa/soc/D_108mini/linker.ld b/soc/xtensa/D_108mini/linker.ld
similarity index 100%
rename from arch/xtensa/soc/D_108mini/linker.ld
rename to soc/xtensa/D_108mini/linker.ld
diff --git a/arch/xtensa/soc/D_212GP/Kconfig.defconfig b/soc/xtensa/D_212GP/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/D_212GP/Kconfig.defconfig
rename to soc/xtensa/D_212GP/Kconfig.defconfig
diff --git a/arch/xtensa/soc/D_212GP/Kconfig.soc b/soc/xtensa/D_212GP/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/D_212GP/Kconfig.soc
rename to soc/xtensa/D_212GP/Kconfig.soc
diff --git a/arch/xtensa/soc/D_212GP/linker.ld b/soc/xtensa/D_212GP/linker.ld
similarity index 100%
rename from arch/xtensa/soc/D_212GP/linker.ld
rename to soc/xtensa/D_212GP/linker.ld
diff --git a/arch/xtensa/soc/D_233L/Kconfig.defconfig b/soc/xtensa/D_233L/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/D_233L/Kconfig.defconfig
rename to soc/xtensa/D_233L/Kconfig.defconfig
diff --git a/arch/xtensa/soc/D_233L/Kconfig.soc b/soc/xtensa/D_233L/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/D_233L/Kconfig.soc
rename to soc/xtensa/D_233L/Kconfig.soc
diff --git a/arch/xtensa/soc/D_233L/linker.ld b/soc/xtensa/D_233L/linker.ld
similarity index 100%
rename from arch/xtensa/soc/D_233L/linker.ld
rename to soc/xtensa/D_233L/linker.ld
diff --git a/arch/xtensa/soc/XRC_D2PM_5swIrq/Kconfig.defconfig b/soc/xtensa/XRC_D2PM_5swIrq/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/XRC_D2PM_5swIrq/Kconfig.defconfig
rename to soc/xtensa/XRC_D2PM_5swIrq/Kconfig.defconfig
diff --git a/arch/xtensa/soc/XRC_D2PM_5swIrq/Kconfig.soc b/soc/xtensa/XRC_D2PM_5swIrq/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/XRC_D2PM_5swIrq/Kconfig.soc
rename to soc/xtensa/XRC_D2PM_5swIrq/Kconfig.soc
diff --git a/arch/xtensa/soc/XRC_D2PM_5swIrq/linker.ld b/soc/xtensa/XRC_D2PM_5swIrq/linker.ld
similarity index 100%
rename from arch/xtensa/soc/XRC_D2PM_5swIrq/linker.ld
rename to soc/xtensa/XRC_D2PM_5swIrq/linker.ld
diff --git a/arch/xtensa/soc/XRC_FUSION_AON_ALL_LM/Kconfig.defconfig b/soc/xtensa/XRC_FUSION_AON_ALL_LM/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/XRC_FUSION_AON_ALL_LM/Kconfig.defconfig
rename to soc/xtensa/XRC_FUSION_AON_ALL_LM/Kconfig.defconfig
diff --git a/arch/xtensa/soc/XRC_FUSION_AON_ALL_LM/Kconfig.soc b/soc/xtensa/XRC_FUSION_AON_ALL_LM/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/XRC_FUSION_AON_ALL_LM/Kconfig.soc
rename to soc/xtensa/XRC_FUSION_AON_ALL_LM/Kconfig.soc
diff --git a/arch/xtensa/soc/XRC_FUSION_AON_ALL_LM/linker.ld b/soc/xtensa/XRC_FUSION_AON_ALL_LM/linker.ld
similarity index 100%
rename from arch/xtensa/soc/XRC_FUSION_AON_ALL_LM/linker.ld
rename to soc/xtensa/XRC_FUSION_AON_ALL_LM/linker.ld
diff --git a/arch/xtensa/soc/esp32/CMakeLists.txt b/soc/xtensa/esp32/CMakeLists.txt
similarity index 100%
rename from arch/xtensa/soc/esp32/CMakeLists.txt
rename to soc/xtensa/esp32/CMakeLists.txt
diff --git a/arch/xtensa/soc/esp32/Kconfig.defconfig b/soc/xtensa/esp32/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/esp32/Kconfig.defconfig
rename to soc/xtensa/esp32/Kconfig.defconfig
diff --git a/arch/xtensa/soc/esp32/Kconfig.soc b/soc/xtensa/esp32/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/esp32/Kconfig.soc
rename to soc/xtensa/esp32/Kconfig.soc
diff --git a/arch/xtensa/soc/esp32/esp32-mp.c b/soc/xtensa/esp32/esp32-mp.c
similarity index 100%
rename from arch/xtensa/soc/esp32/esp32-mp.c
rename to soc/xtensa/esp32/esp32-mp.c
diff --git a/arch/xtensa/soc/esp32/include/_soc_inthandlers.h b/soc/xtensa/esp32/include/_soc_inthandlers.h
similarity index 100%
rename from arch/xtensa/soc/esp32/include/_soc_inthandlers.h
rename to soc/xtensa/esp32/include/_soc_inthandlers.h
diff --git a/arch/xtensa/soc/esp32/linker.ld b/soc/xtensa/esp32/linker.ld
similarity index 100%
rename from arch/xtensa/soc/esp32/linker.ld
rename to soc/xtensa/esp32/linker.ld
diff --git a/arch/xtensa/soc/esp32/sdkconfig.h b/soc/xtensa/esp32/sdkconfig.h
similarity index 100%
rename from arch/xtensa/soc/esp32/sdkconfig.h
rename to soc/xtensa/esp32/sdkconfig.h
diff --git a/arch/xtensa/soc/esp32/soc.c b/soc/xtensa/esp32/soc.c
similarity index 100%
rename from arch/xtensa/soc/esp32/soc.c
rename to soc/xtensa/esp32/soc.c
diff --git a/arch/xtensa/soc/esp32/soc.h b/soc/xtensa/esp32/soc.h
similarity index 100%
rename from arch/xtensa/soc/esp32/soc.h
rename to soc/xtensa/esp32/soc.h
diff --git a/arch/xtensa/soc/hifi2_std/Kconfig.defconfig b/soc/xtensa/hifi2_std/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/hifi2_std/Kconfig.defconfig
rename to soc/xtensa/hifi2_std/Kconfig.defconfig
diff --git a/arch/xtensa/soc/hifi2_std/Kconfig.soc b/soc/xtensa/hifi2_std/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/hifi2_std/Kconfig.soc
rename to soc/xtensa/hifi2_std/Kconfig.soc
diff --git a/arch/xtensa/soc/hifi2_std/linker.ld b/soc/xtensa/hifi2_std/linker.ld
similarity index 100%
rename from arch/xtensa/soc/hifi2_std/linker.ld
rename to soc/xtensa/hifi2_std/linker.ld
diff --git a/arch/xtensa/soc/hifi3_bd5/Kconfig.defconfig b/soc/xtensa/hifi3_bd5/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/hifi3_bd5/Kconfig.defconfig
rename to soc/xtensa/hifi3_bd5/Kconfig.defconfig
diff --git a/arch/xtensa/soc/hifi3_bd5/Kconfig.soc b/soc/xtensa/hifi3_bd5/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/hifi3_bd5/Kconfig.soc
rename to soc/xtensa/hifi3_bd5/Kconfig.soc
diff --git a/arch/xtensa/soc/hifi3_bd5/linker.ld b/soc/xtensa/hifi3_bd5/linker.ld
similarity index 100%
rename from arch/xtensa/soc/hifi3_bd5/linker.ld
rename to soc/xtensa/hifi3_bd5/linker.ld
diff --git a/arch/xtensa/soc/hifi3_bd5_call0/Kconfig.defconfig b/soc/xtensa/hifi3_bd5_call0/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/hifi3_bd5_call0/Kconfig.defconfig
rename to soc/xtensa/hifi3_bd5_call0/Kconfig.defconfig
diff --git a/arch/xtensa/soc/hifi3_bd5_call0/Kconfig.soc b/soc/xtensa/hifi3_bd5_call0/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/hifi3_bd5_call0/Kconfig.soc
rename to soc/xtensa/hifi3_bd5_call0/Kconfig.soc
diff --git a/arch/xtensa/soc/hifi3_bd5_call0/linker.ld b/soc/xtensa/hifi3_bd5_call0/linker.ld
similarity index 100%
rename from arch/xtensa/soc/hifi3_bd5_call0/linker.ld
rename to soc/xtensa/hifi3_bd5_call0/linker.ld
diff --git a/arch/xtensa/soc/hifi4_bd7/Kconfig.defconfig b/soc/xtensa/hifi4_bd7/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/hifi4_bd7/Kconfig.defconfig
rename to soc/xtensa/hifi4_bd7/Kconfig.defconfig
diff --git a/arch/xtensa/soc/hifi4_bd7/Kconfig.soc b/soc/xtensa/hifi4_bd7/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/hifi4_bd7/Kconfig.soc
rename to soc/xtensa/hifi4_bd7/Kconfig.soc
diff --git a/arch/xtensa/soc/hifi4_bd7/linker.ld b/soc/xtensa/hifi4_bd7/linker.ld
similarity index 100%
rename from arch/xtensa/soc/hifi4_bd7/linker.ld
rename to soc/xtensa/hifi4_bd7/linker.ld
diff --git a/arch/xtensa/soc/hifi_mini/Kconfig.defconfig b/soc/xtensa/hifi_mini/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/hifi_mini/Kconfig.defconfig
rename to soc/xtensa/hifi_mini/Kconfig.defconfig
diff --git a/arch/xtensa/soc/hifi_mini/Kconfig.soc b/soc/xtensa/hifi_mini/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/hifi_mini/Kconfig.soc
rename to soc/xtensa/hifi_mini/Kconfig.soc
diff --git a/arch/xtensa/soc/hifi_mini/linker.ld b/soc/xtensa/hifi_mini/linker.ld
similarity index 100%
rename from arch/xtensa/soc/hifi_mini/linker.ld
rename to soc/xtensa/hifi_mini/linker.ld
diff --git a/arch/xtensa/soc/hifi_mini_4swIrq/Kconfig.defconfig b/soc/xtensa/hifi_mini_4swIrq/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/hifi_mini_4swIrq/Kconfig.defconfig
rename to soc/xtensa/hifi_mini_4swIrq/Kconfig.defconfig
diff --git a/arch/xtensa/soc/hifi_mini_4swIrq/Kconfig.soc b/soc/xtensa/hifi_mini_4swIrq/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/hifi_mini_4swIrq/Kconfig.soc
rename to soc/xtensa/hifi_mini_4swIrq/Kconfig.soc
diff --git a/arch/xtensa/soc/hifi_mini_4swIrq/linker.ld b/soc/xtensa/hifi_mini_4swIrq/linker.ld
similarity index 100%
rename from arch/xtensa/soc/hifi_mini_4swIrq/linker.ld
rename to soc/xtensa/hifi_mini_4swIrq/linker.ld
diff --git a/arch/xtensa/soc/intel_s1000/CMakeLists.txt b/soc/xtensa/intel_s1000/CMakeLists.txt
similarity index 100%
rename from arch/xtensa/soc/intel_s1000/CMakeLists.txt
rename to soc/xtensa/intel_s1000/CMakeLists.txt
diff --git a/arch/xtensa/soc/intel_s1000/Kconfig.defconfig b/soc/xtensa/intel_s1000/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/intel_s1000/Kconfig.defconfig
rename to soc/xtensa/intel_s1000/Kconfig.defconfig
diff --git a/arch/xtensa/soc/intel_s1000/Kconfig.soc b/soc/xtensa/intel_s1000/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/intel_s1000/Kconfig.soc
rename to soc/xtensa/intel_s1000/Kconfig.soc
diff --git a/arch/xtensa/soc/intel_s1000/dts.fixup b/soc/xtensa/intel_s1000/dts.fixup
similarity index 100%
rename from arch/xtensa/soc/intel_s1000/dts.fixup
rename to soc/xtensa/intel_s1000/dts.fixup
diff --git a/arch/xtensa/soc/intel_s1000/linker.ld b/soc/xtensa/intel_s1000/linker.ld
similarity index 100%
rename from arch/xtensa/soc/intel_s1000/linker.ld
rename to soc/xtensa/intel_s1000/linker.ld
diff --git a/arch/xtensa/soc/intel_s1000/memory.h b/soc/xtensa/intel_s1000/memory.h
similarity index 100%
rename from arch/xtensa/soc/intel_s1000/memory.h
rename to soc/xtensa/intel_s1000/memory.h
diff --git a/arch/xtensa/soc/intel_s1000/soc.c b/soc/xtensa/intel_s1000/soc.c
similarity index 100%
rename from arch/xtensa/soc/intel_s1000/soc.c
rename to soc/xtensa/intel_s1000/soc.c
diff --git a/arch/xtensa/soc/intel_s1000/soc.h b/soc/xtensa/intel_s1000/soc.h
similarity index 100%
rename from arch/xtensa/soc/intel_s1000/soc.h
rename to soc/xtensa/intel_s1000/soc.h
diff --git a/arch/xtensa/soc/sample_controller/CMakeLists.txt b/soc/xtensa/sample_controller/CMakeLists.txt
similarity index 100%
rename from arch/xtensa/soc/sample_controller/CMakeLists.txt
rename to soc/xtensa/sample_controller/CMakeLists.txt
diff --git a/arch/xtensa/soc/sample_controller/Kconfig.defconfig b/soc/xtensa/sample_controller/Kconfig.defconfig
similarity index 100%
rename from arch/xtensa/soc/sample_controller/Kconfig.defconfig
rename to soc/xtensa/sample_controller/Kconfig.defconfig
diff --git a/arch/xtensa/soc/sample_controller/Kconfig.soc b/soc/xtensa/sample_controller/Kconfig.soc
similarity index 100%
rename from arch/xtensa/soc/sample_controller/Kconfig.soc
rename to soc/xtensa/sample_controller/Kconfig.soc
diff --git a/arch/xtensa/soc/sample_controller/include/_soc_inthandlers.h b/soc/xtensa/sample_controller/include/_soc_inthandlers.h
similarity index 100%
rename from arch/xtensa/soc/sample_controller/include/_soc_inthandlers.h
rename to soc/xtensa/sample_controller/include/_soc_inthandlers.h
diff --git a/arch/xtensa/soc/sample_controller/linker.ld b/soc/xtensa/sample_controller/linker.ld
similarity index 100%
rename from arch/xtensa/soc/sample_controller/linker.ld
rename to soc/xtensa/sample_controller/linker.ld