Requirements can be covered by Tests, and are the expected result for the system.
Defects are identified during Tests Executions, and represent a condition in the system that does not meet the requirement or end-user expectations.
In Jira, Requirements and Defects are going to be created as issues inside a project.
Xray can re-use your existing issue types and consider them as Requirements & Defects. You don't need to create extra issue types!