I have a vue3 project using Vite/Vitest, as recommanded in Vue.js documentation.
Here is the structure of the project:
src
  components
    // my Vue components here, potentially in sub-folders. For example:
    HelloWorld.vue 
  router
    index.ts
  App.vue
  main.ts
vitest
  components
    // My test specs. For example:
    HelloWorld.spec.ts
// ...
tsconfig.app.json
tsconfig.json
tsconfig.vite-config.json
tsconfig.vitest.json
vite.config.ts
The @/ alias for src folder is resolved properly in components files.
However, in my test files, I get an error: cannot find module.
For example, in HelloWorld.spec.ts:
import HelloWorld from '@/components/HelloWorld.vue'; // <-- error !
import { describe, it } from 'vitest';
describe('HelloWorld', () => {
  it('should day hello', () => {
    // ...
  });
});
tsconfig.app.json
{
  "extends": "@vue/tsconfig/tsconfig.web.json",
  "include": [
    "env.d.ts",
    "src/**/*",
    "src/**/*.vue"
  ],
  "exclude": [
    "vitest/**/*"
  ],
  "compilerOptions": {
    "composite": true,
    "baseUrl": ".",
    "paths": {
      "@/*": [
        "./src/*"
      ]
    },
    "strict": true,
    "experimentalDecorators": true
  }
}
vite.config.js
import vue from '@vitejs/plugin-vue';
import { fileURLToPath, URL } from 'url';
import { defineConfig } from 'vite';
// https://vitejs.dev/config/
export default defineConfig({
  plugins: [vue()],
  resolve: {
    alias: {
      '@': fileURLToPath(new URL('./src', import.meta.url)),
    },
  },
  test: {
    include: ['./vitest/**/*.{test,spec}.{js,mjs,cjs,ts,mts,cts,jsx,tsx}'],
  },
});