add the below code on lifecycle to avoid to delete resources

[eugsim1]

lifecycle {
ignore_changes = [defined_tags, freeform_tags ]
}

add this code to generated resources to let us not to scan and correct the generated code when we need to update tags
with the current setting resources are DESTROYED and REBUILDED when there a tag change

[xs2suruchi]

Tag changes dont cause resources to be re-built. But they are updated in place. Resource rebuild can happen because of other changes like metadata for instances etc.
However you can put tag changes in ignore list so it doesnt remove the tags.