Nuxt/docs/2.guide/2.directory-structure/3.tsconfig.md

navigation.icon	title	description	head.title
IconFile	tsconfig.json	Nuxt generates a .nuxt/tsconfig.json file with sensible defaults and your aliases.	tsconfig.json

TypeScript Configuration File

Nuxt automatically generates a .nuxt/tsconfig.json file with the resolved aliases you are using in your Nuxt project, as well as with other sensible defaults. You can benefit from this by creating a tsconfig.json in the root of your project with the following content:

{
  "extends": "./.nuxt/tsconfig.json"
}

As you need to, you can customize the contents of this file. However, it is recommended that you don't overwrite target, module and moduleResolution. Moreover, note that if you need to customize your paths, this will override the auto-generated path aliases. Instead, we recommend that you add any path aliases you need to the alias property within your nuxt.config, where they will get picked up and added to the auto-generated tsconfig.