If you want your resulting spectrum "behave" as good as possible according to Beer's law then this is a good idea - the reason is explained in Article Employing Theories Far beyond Their Limits-The Case of the (...
Dr Thomas Mayerhöfer has some great articles on the topic. A pure KBr background is very important for quantitative analysis since it "corrects" reflection and ambient losses (this is explained in detail in Dr Mayerhöfer's article). Additionally, In practice, an appropriate baseline subtraction approach is equally important, check the following references:
Alvin, W. R. ; M. ;, Perrin, A. E. ;, Engelbrecht, J. P. ;, Stegmann, P., Dang, C., Sadrian, M. R., Calvin, W. M., Perrin, A. E., Engelbrecht, J. P., & Moosmüller, H. (2023). Variations in Infrared Complex Refractive Index Spectra of Surface Soils from Global Dust Entrainment Regions. Atmosphere 2023, Vol. 14, Page 675, 14(4), 675. https://doi.org/10.1029/JB089iB07p06329
•Linear baseline subtraction. Comparison of calculations with and without baseline subtraction:
Zhiyong Xu, Bahne C. Cornilsen, Domenic C. Popko, Wayne D. Pennington, James R. Wood, & Jiann-Yang Hwang. (n.d.). Quantitative Mineral Analysis by FTIR Spectroscopy, | The Infrared and Raman Discussion Group. Retrieved November 21, 2023, from https://www.irdg.org/ijvs/ijvs-volume-5-edition-4/quantitative-mineral-analysis-by-ftir-spectroscopy
Raul Montes thanks for the compliment! Indeed baseline correction is a very important topic. We see spectra correction as equivalent to the determination of optical constants (functions). In corresponding programs it is automatically taken care of the baseline (e.g. interference fringes etc., Article Removing interference-based effects from infrared spectra - ...
). If not, then this is usually a hint that there is a bigger problem that cannot be corrected, e.g., scattering (Mie-theory only works for individual spheres or cylinders that consist of isotropic materials...)