Google’s documentation has no single page on information architecture, but several points add up. The SEO Starter Guide suggests that on a site with more than a few thousand URLs, grouping topically similar pages in directories can help Google learn how often the URLs in each directory change. It also says that URLs with readable words can appear as breadcrumbs in results, and that segmenting by subdirectories is sometimes easier to manage while partitioning topics into subdomains is sometimes the better fit.
The choice has crawling consequences. For crawl budget, Google defines a site as a unique hostname, so www.example.com and code.example.com have separate crawl budgets (Crawl Budget Management). Google’s URL structure best practices add that URLs are case sensitive, so /APPLE and /apple are treated as distinct, that descriptive words are preferable to long ID numbers, that hyphens are preferred to underscores, and that fragments should not be used to change page content.
We cover information architecture as part of technical SEO. It appears in our scope alongside structured data and entities, under the question of whether it is clear what a page is. The same subject, treated as planning rather than diagnosis, sits in our SEO strategy work on shaping the site.