There's not enough information in your message to understand why you need second table. Are you sending millions of emails or you process this info every second?

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>I'm sending emails for my customers. There is a cost associated to those emails being sent.
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>I want to keep a trace of everything I sent. The reason for this is for me to be able to tell them how many emails were sent and to who.
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>So now I am wondering of the way I shold process this. Should I keep that trace in different tables based on the year of the processing.
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>For example create new tables for each year. So when the year changes create a new table based on that year. Then I add references of what was sent in that table.
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>Or should I restrict to create two tables. One that will contain a trace of everything and then other one (History) where I will transfer references of what was sent precedent years.
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>For example this beginning of 2020 I should transfer everything about 2019 in the history table.
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>Any alternative is welcome. How would you process this and why?