The actions (... to the right of the issue view) will have a "delete" option in it, if you have the permission to delete issues in that project. You can also delete using "bulk edit" if you have permission for that (it still requires you to have delete rights in the project(s))
If you don't have delete, talk to your administrators.
However, it is strongly recommended that you do not allow delete. Deleted issues are, well, deleted. You can't get them back without going to backups. Most JIRA admins set up a workflow that allows a quick "created in error" closing route, a security scheme to hide 'deleted' issues, or a wastebin project to move them to, rather than allow delete.
Totally agree with Nic!
We have a "Discarded" status that does not show on the Boards for this soft delete approach that can be transitioned to from all other statuses. We also have a transition to "recover" discarded issues because... well you know!
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Just like any other status. But when you add it to your workflow, choose the 'transition from All' option. I also don't include it on the boards. Let me know if you need more details.
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