Whats the different between an issue and a task?
Whatever you want it to be. Off-the-shelf, JIRA just has those two as valid types of issue and they work the same way. But you can change them to meet your requirements.
the same applies to a sub task ?
Pretty much - all the sub-tasks behave the same, it's up to you to configure them to do clever things :-)
Issue is the generic term for all items in JIRA (Bug, Story, Task, whatever). The only thing special about a subtask is that it must exist in relation to another issue, its parent. It inherits things like the Epic Link from its parent, but otherwise can be configured with its own workflow and screens, like any other issue type.
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