diff --git a/action.yaml b/action.yaml
index 182f23e..d729914 100644
--- a/action.yaml
+++ b/action.yaml
@@ -312,10 +312,19 @@ runs:
         branch=$(echo "${GITHUB_REF#refs/heads/}")
         echo "Branch pushed to: $branch"
         git fetch origin $branch
-        files=$(git diff --name-only ${{ github.event.before }} ${{ github.event.after }})
-        echo "Files changed: $files"
+
         DBT_DEPLOY=false
 
+        # case when the triggered event is a new branch or tag creation, we would need to deploy the dbt project because we cannot determine that it does not need to be deployed
+        if [[ "${{ github.event.before }}" == "0000000000000000000000000000000000000000" ]]
+        then
+          DBT_DEPLOY=true
+          files=()
+        else
+          files=$(git diff --name-only ${{ github.event.before }} ${{ github.event.after }})
+          echo "files changed: $files"
+        fi
+
         for file in $files; do
           if [[ $file =~ ^"${{ inputs.root-folder }}".* ]]; then
             echo $file is part of configured root folder, so would be triggering a dbt deploy
@@ -355,12 +364,21 @@ runs:
         branch=$(echo "${GITHUB_REF#refs/heads/}")
         echo "Branch pushed to: $branch"
         git fetch origin $branch
-        files=$(git diff --name-only ${{ github.event.before }} ${{ github.event.after }})
-        echo "files changed: $files"
 
         DAGS_ONLY_DEPLOY=false
         SKIP_IMAGE_OR_DAGS_DEPLOY=true
 
+        # case when the triggered event is a new branch or tag creation, we would need to deploy the image because we cannot determine that it does not need to be deployed
+        if [[ "${{ github.event.before }}" == "0000000000000000000000000000000000000000" ]]
+        then
+          DAGS_ONLY_DEPLOY=false
+          SKIP_IMAGE_OR_DAGS_DEPLOY=false
+          files=()
+        else
+          files=$(git diff --name-only ${{ github.event.before }} ${{ github.event.after }})
+          echo "files changed: $files"
+        fi
+
         for file in $files; do
           if [[ $file =~ ^"${{ inputs.root-folder }}".* ]]; then
             echo $file is part of the input root folder