I am designing a view that will display a lot of data that can be filtered. But when there is a new user that view will be empty, there will be no data. I am thinking if in that case, filters should be active or disabled (button APPLY FILTERS will be disabled). For example, if the dropdown can be expanded and a user can see the options available.
Personally, I always lean to towards keeping functionality around even when it doesn't do anything (assuming the functionality isn't confusing in that context).
A potential use case for your application could be someone giving a tutorial of your system to someone else. The filters are just as useful to a data set of 0 as they are to a data set of 1, but disabling it on a data set of 0 will force the person giving the tutorial about the filters to have to add a single item to the data set before they can continue their tutorial.
Also, to my point of the filters being just as useful to a data set of 0 as they are to a data set of 1, that implies that the threshold of 0 before being able to filter would technically be arbitrary as there's no compelling reason to choose 0 over 1 or vice versa to enable the filters. Whenever a restriction seems arbitrary, I err on the side of less restrictions.