I have an item in Portal HA 10.7.1 and I cannot delete it
I found the item at the portal_item folder
I checked portal logs and server logs and i do not have any error regarding this issue.
My question is, can i delete it from this folder and this will be removed from my content?
No, deleting the item on disk won't delete it from the portal. I'd suggest you reach out to Support to describe the item type you've uploaded so they can log a bug about not being able to delete it. It's seems to be a "Document link" type item, so my assumption is that Portal is trying to figure out what type of item it is to delete, but didn't expect whatever you've uploaded, so it can't delete it.