diff --git a/mis_builder/models/aep.py b/mis_builder/models/aep.py
index c28c0486d..d89240e77 100644
--- a/mis_builder/models/aep.py
+++ b/mis_builder/models/aep.py
@@ -56,6 +56,13 @@ def __init__(self, custom_field_names=()):
             custom_field: AccountingNone for custom_field in custom_field_names
         }
 
+    def has_data(self):
+        return (
+            self.debit is not AccountingNone
+            or self.credit is not AccountingNone
+            or any(v is not AccountingNone for v in self.custom_fields.values())
+        )
+
     def add_debit_credit(self, debit, credit):
         self.debit += debit
         self.credit += credit
@@ -579,7 +586,7 @@ def f(mo):
                 key = (ml_domain, mode)
                 account_ids_data = self._data[key]
                 for account_id in self._account_ids_by_acc_domain[acc_domain]:
-                    if account_id in account_ids_data:
+                    if account_ids_data[account_id].has_data():
                         account_ids.add(account_id)
 
         for account_id in account_ids:
diff --git a/mis_builder/tests/test_aep.py b/mis_builder/tests/test_aep.py
index 8802b4c4f..3e7424324 100644
--- a/mis_builder/tests/test_aep.py
+++ b/mis_builder/tests/test_aep.py
@@ -48,6 +48,14 @@ def setUp(self):
                 "account_type": "income",
             }
         )
+        self.account_in_no_data = self.account_model.create(
+            {
+                "company_id": self.company.id,
+                "code": "700INNODATA",
+                "name": "Income (no data)",
+                "account_type": "income",
+            }
+        )
         # create journal
         self.journal = self.journal_model.create(
             {
@@ -96,6 +104,7 @@ def setUp(self):
         self.aep.parse_expr("crdp[700I%]")
         self.aep.parse_expr("bali[400%]")
         self.aep.parse_expr("bale[700%]")
+        self.aep.parse_expr("balp[700I%]")
         self.aep.parse_expr("fldp.quantity[700%]")
         self.aep.parse_expr("balp[]" "[('account_id.code', '=', '400AR')]")
         self.aep.parse_expr(
@@ -299,6 +308,17 @@ def test_aep_by_account(self):
         end = self._eval_by_account_id("bale[]")
         self.assertEqual(end, {self.account_ar.id: 900, self.account_in.id: -800})
 
+    def test_aep_by_account_no_data(self):
+        """Test that accounts with no data are not returned."""
+        self.aep.done_parsing()
+        self._do_queries(
+            datetime.date(self.curr_year, 3, 1), datetime.date(self.curr_year, 3, 31)
+        )
+        variation = self._eval("balp[700I%]")
+        self.assertEqual(variation, -500)
+        variation_by_account = self._eval_by_account_id("balp[700I%]")
+        self.assertEqual(variation_by_account, {self.account_in.id: -500})
+
     def test_aep_convenience_methods(self):
         initial = AEP.get_balances_initial(self.company, time.strftime("%Y") + "-03-01")
         self.assertEqual(
@@ -351,10 +371,13 @@ def test_get_account_ids_for_expr(self):
         self.assertEqual(account_ids, {self.account_in.id})
         expr = "balp[700%]"
         account_ids = self.aep.get_account_ids_for_expr(expr)
-        self.assertEqual(account_ids, {self.account_in.id})
+        self.assertEqual(account_ids, {self.account_in.id, self.account_in_no_data.id})
         expr = "bali[400%], bale[700%]"  # subkpis combined expression
         account_ids = self.aep.get_account_ids_for_expr(expr)
-        self.assertEqual(account_ids, {self.account_in.id, self.account_ar.id})
+        self.assertEqual(
+            account_ids,
+            {self.account_in.id, self.account_ar.id, self.account_in_no_data.id},
+        )
 
     def test_get_aml_domain_for_expr(self):
         self.aep.done_parsing()