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/usr/share/qt4/mkspecs/features/debug.prf is in qt4-qmake 4:4.8.1-0ubuntu4.

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CONFIG -= release
contains(QT_CONFIG,dwarf2)|dwarf2:load(dwarf2, true)
QMAKE_CFLAGS += $$QMAKE_CFLAGS_DEBUG
QMAKE_CXXFLAGS += $$QMAKE_CXXFLAGS_DEBUG
QMAKE_OBJECTIVE_CFLAGS += $$QMAKE_OBJECTIVE_CFLAGS_DEBUG
QMAKE_LFLAGS += $$QMAKE_LFLAGS_DEBUG
QMAKE_LIBFLAGS += $$QMAKE_LIBFLAGS_DEBUG
!debug_and_release:fix_output_dirs:fixExclusiveOutputDirs(debug, release)