I'm a fan of doing things temporally so data is very rarely actually deleted from the database. Most of the time, you just update the "valid_to" field to the current time. Sometimes real deleted are required such as with privacy requests, but I think that sort of thing is pretty rare.

If your application has space concerns, you can modify this approach to be like a recycle bin where you delete records which are no longer valid and have been invalid for over a month (or whatever time frame is appropriate for your application). However, I think this is unnecessary in most cases except for blob/file storage.