A method for transmitting an uplink signal by a terminal in a wireless communication system.
More specifically, a method performed by the terminal includes receiving, from a base station, first control information related to a delay value which is applied to precoding for small-delay cyclic delay diversity (CDD); layer mapping complex-valued modulation symbol to at least one transmission layer; precoding, based on a precoding matrix and a diagonal matrix, for transmitting complex-valued modulation symbol on each transmission layer on an antenna port; and transmitting, to the base station, the uplink signal, wherein the diagonal matrix is determined based on the delay value, and wherein the delay value is determined based on the first control information and second control information which is determined based a size of a configured band.