See hereĀ https://confluence.atlassian.com/jira/deleting-an-issue-744720899.html
You also need to have Delete Issue permissions in the project permission scheme
https://confluence.atlassian.com/jira/managing-project-permissions-185729636.html
Don't. The forum is full of questions about restoring deleted issues, which can't be done. It will come back around and bite you. I suggest using a resolution of Deleted and closing the issue.
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