Method for transmitting and receiving signal in wireless communication system and apparatus for performing same

A method for transmitting a signal by device to device (D2D) user equipment (UE) supporting D2D communication, according to one embodiment of the present invention, comprises the steps of: receiving, from a base station, a message which requests reporting of the UE category of the D2D UE; and reporting the D2D UE category for a D2D operation of the D2D UE, which is set independently of the UE category for communication with the base station, wherein the D2D UE category is set on the basis of the number of fast Fourier transform (FFT) operations for asynchronous D2D links which the D2D UE can simultaneously process, and the data rate for the asynchronous D2D links which the D2D UE can process per unit time.