Create documentable concern and add it to budget investment model. Create documents controller, documents helper, routes, translations and specs

app/views/documents/_document.html.erb

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+<tr id="<%= dom_id(document)%>">
+  <td><%#= icon %></td>
+  <td><%= document.title %></td>
+  <td>
+    <%= link_to "Download", document.attachment.url %>
+
+    <% if can? :destroy, Document %>
+      <%= link_to "Destroy",
+                    document_path(document, from: request.url), method: :delete,
+                    data: { confirm: "¿Está segurto de que desea eliminar el documento?. Esta acción no se puede deshacer." } %>
+    <% end %>
+
+  </td>
+</tr>

app/views/documents/_documents.html.erb

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+<% if documents.any? %>
+
+  <table>
+    <tbody>
+      <% documents.each do |document| %>
+        <%= render "documents/document", document: document %>
+      <% end %>
+    </tbody>
+  </table>
+
+<% else %>
+
+  <div class="callout primary text-center">
+    <%= t('documents.no_documents') %>
+  </div>
+
+<% end %>

app/views/documents/_form.html.erb

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+<%= form_for @document,
+             url: documents_path(
+              documentable_type: @document.documentable_type,
+              documentable_id: @document.documentable_id,
+              from: params[:from]
+             ),
+             html: { multipart: true } do |f| %>
+
+  <%= render 'shared/errors', resource: @document %>
+
+  <div class="row">
+
+    <div class="small-12 column">
+      <%= f.text_field :title %>
+    </div>
+
+    <div class="small-12 column">
+      <div class="file-name">
+        <%= f.file_field :attachment, label: false, class:'show-for-sr' %>
+        <br>
+        <%= f.label :attachment, t("documents.form.attachment_label"), class:'button' %>
+        <p><%= document_attachment_file_name(@document) %></p>
+      </div>
+    </div>
+
+    <% if @document.errors.has_key?(:attachment) %>
+      <div class="small-12 column">
+        <div class="attachment-errors">
+          <small class="error"><%= errors_on_attachment(@document)%></small>
+        </div>
+      </div>
+    <% end %>
+
+    <div class="actions small-12 medium-6 large-4 end column">
+      <%= f.submit(t("documents.form.submit_button"), class: "button expanded") %>
+    </div>
+  </div>
+<% end %>

app/views/documents/new.html.erb

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+<div class="document-form <%= @document.documentable.class.name.parameterize('_') %> row">
+
+  <div class="small-12 medium-9 column">
+    <%= render "shared/back_link" %>
+
+    <h1><%= t("documents.new.title") %></h1>
+
+    <%= render "documents/form", form_url: documents_url %>
+  </div>
+
+  <div class="small-12 medium-3 column">
+    <span class="icon-documents float-right"></span>
+    <h2><%= t("documents.recommendations_title") %></h2>
+    <ul class="recommendations">
+      <li><%= t("documents.recommendation_one_html") %></li>
+      <li><%= t("documents.recommendation_two_html") %></li>
+      <li><%= t("documents.recommendation_three_html") %></li>
+    </ul>
+  </div>
+</div>