delete from item
where STOCK_MANAGEMENT_TYPE = '1'
AND item_code in (
 select i.item_code from item as i
 join stock as s on i.item_code = s.item_code
 where s.ACTUAL_AMT = 0
 AND STOCK_MANAGEMENT_TYPE = '1'
 AND LAST_DELIVERY_DATE IS NOT NULL
 group by i.item_code
 having max(s.LAST_DELIVERY_DATE) <= '2023-01-01'
)
or item_code not in (select s.item_code from stock s);