diff --git a/dms/models/dms_security_mixin.py b/dms/models/dms_security_mixin.py
index c6433c60e..d89c369c7 100644
--- a/dms/models/dms_security_mixin.py
+++ b/dms/models/dms_security_mixin.py
@@ -132,8 +132,11 @@ def _get_domain_by_inheritance(self, operation):
                 continue
             domains.append([("res_model", "=", model._name), ("res_id", "=", False)])
             # Check record access in batch too
-            group_ids = [i for i in group["res_id"] if i]  # Hack to remove None res_id
-            related_ok = model.browse(group_ids)._filter_access_rules_python(operation)
+            res_ids = [i for i in group["res_id"] if i]  # Hack to remove None res_id
+            # Apply exists to skip records that do not exist. (e.g. a res.partner deleted
+            # by database).
+            model_records = model.browse(res_ids).exists()
+            related_ok = model_records._filter_access_rules_python(operation)
             if not related_ok:
                 continue
             domains.append(
diff --git a/dms/models/ir_attachment.py b/dms/models/ir_attachment.py
index b484c3c6a..b064a6dcf 100644
--- a/dms/models/ir_attachment.py
+++ b/dms/models/ir_attachment.py
@@ -1,6 +1,7 @@
 # Copyright 2021 Tecnativa - Víctor Martínez
 # License LGPL-3.0 or later (http://www.gnu.org/licenses/lgpl).
 from odoo import api, models
+from odoo.tools import ormcache
 
 
 class IrAttachment(models.Model):
@@ -35,9 +36,26 @@ def _dms_directories_create(self):
                 }
             )
 
+    @ormcache("model")
+    def _dms_operations_from_model(self, model):
+        # Apply sudo to prevent ir.rule from being applied.
+        item = self.env["dms.storage"].sudo().search([("model_ids.model", "=", model)])
+        return bool(item)
+
     def _dms_operations(self):
+        """Perform the operation only if there is a storage with linked models.
+        The directory (dms.directory) linked to the record (if it does not exist)
+        and the file (dms.file) with the linked attachment would be created.
+        """
         for attachment in self:
-            if not attachment.res_model or not attachment.res_id:
+            if (
+                not attachment.res_model
+                or not attachment.res_id
+                or (
+                    attachment.res_model
+                    and not self._dms_operations_from_model(attachment.res_model)
+                )
+            ):
                 continue
             directories = attachment._get_dms_directories(
                 attachment.res_model, attachment.res_id
diff --git a/dms/models/storage.py b/dms/models/storage.py
index a33b00937..8663585b1 100644
--- a/dms/models/storage.py
+++ b/dms/models/storage.py
@@ -145,3 +145,9 @@ def _compute_count_storage_directories(self):
     def _compute_count_storage_files(self):
         for record in self:
             record.count_storage_files = len(record.storage_file_ids)
+
+    def write(self, values):
+        res = super().write(values)
+        if "model_ids" in values:
+            self.env["ir.attachment"].clear_caches()
+        return res
diff --git a/dms/tests/test_storage_attachment.py b/dms/tests/test_storage_attachment.py
index c977954af..b83553f64 100644
--- a/dms/tests/test_storage_attachment.py
+++ b/dms/tests/test_storage_attachment.py
@@ -29,6 +29,19 @@ def test_storage_attachment(self):
         self.assertFalse(file_01.exists())
         self.assertFalse(directory.exists())
 
+    @users("dms-manager")
+    def test_storage_attachment_record_db_unlink(self):
+        self._create_attachment("demo.txt")
+        self.assertTrue(
+            self.storage.storage_file_ids.filtered(lambda x: x.name == "demo.txt")
+        )
+        directory = self._get_partner_directory()
+        self.assertEqual(directory.res_model, self.partner._name)
+        self.assertEqual(directory.res_id, self.partner.id)
+        directory.res_id = 0  # Trick to reference a non-existing record
+        directories = self.env["dms.directory"].search([])
+        self.assertNotIn(directory.id, directories.ids)
+
     @users("dms-manager")
     def test_storage_attachment_misc(self):
         attachment = self._create_attachment("demo.txt")