A. We first see it in Episode 1, of the final Season 8, "A Beautiful Day", but it is a recurring location throughout the season.
Debra has left Miami Metro and has gone to work for Elway Investigations, an upscale firm run by private investigator Jacob Elway (Sean Patrick Flanery).
Most of the time, we only see the interior of Elway's offices, but in the first episode, we get a glimpse of the exterior: a tall, modern hi-rise.
there, worried about his sister. He speaks with Elway, who tells him
that Debra is the independent sort, so he isn't sure where she is. But
he tells Dexter about Andrew Briggs.
We see the interior again later, when Debra pays a visit to Elway's office.
Q. What is it actually in real life?
A. A modern hi-rise (and a studio set).
Q. Where can I find it in real life?
A. The exterior of Elway Investigations may look familiar to anyone who has driven down Sunset Boulevard.
It is the striking new Technicolor Building, at 6040 Sunset Blvd, in Hollywood.
That is at the entrance to Sunset-Gower Studios, where Dexter is filmed.
building is seen briefly as an exterior establishing shot. But most of
the time, we only see the office interior, which is a set built inside a
sound stage at the same studio.
In that initial exterior shot (seen in the top screencap above), we are actually looking at the south side of the building, which faces into the studio, rather than the north side (which faces Sunset Blvd.)
Here is the exterior of the Technicolor Building, looking southeast from Sunset Blvd.
A. I had done a previous page on this building when it was used before back in Season 3, plus I've driven past the building on several occasions, so it's hard to miss. (Plus, that giant 6040 in front is a dead giveaway.)