tsconfig.json

{
  "compilerOptions": {
    "baseUrl": ".",
    "module": "ESNext",
    "target": "ESNext",
    "moduleResolution": "Node",
    "allowSyntheticDefaultImports": true,
    "esModuleInterop": true,
    "skipLibCheck": true,
    "resolveJsonModule": true,

    "declaration": true,
    "emitDeclarationOnly": true,
    "outDir": "./dist",
    "declarationMap": false,

    "sourceMap": true,

    "paths": {
      "#app": ["./src/types/nuxt-app.d.ts"],
      "@nuxt/schema": ["./node_modules/nuxt/schema"],
      "nuxt/app": ["./node_modules/nuxt/app"],
      "nuxt/dist/app/*": ["./node_modules/nuxt/dist/app/*"]
    }
  },
  "include": ["src/**/*.ts", "src/**/*.d.ts", "types/**/*.d.ts"],
  "exclude": ["node_modules", "dist", "playground"]
}