remix-project/apps/remix-ide/tsconfig.app.json

{
  "extends": "./tsconfig.json",
  "compilerOptions": {
    "outDir": "../../dist/out-tsc",
    "types": ["node"],
  },
  "exclude": ["**/*.spec.ts", "**/*.spec.tsx", "./src/assets/**/*"],
  "include": ["**/*.js", "**/*.jsx", "**/*.ts", "**/*.tsx"]
}