The present invention relates to a method for transmitting and receiving data in a wireless communication system. The method of transmitting data in a wireless communication system according to an embodiment of the present invention supports time division duplex (TDD), and a base station transmits data to a terminal through a first sub-frame of a first frame and receives a confirmatory response to the data through a second sub-frame of a second frame. The second frame is determined according to hybrid automatic retransmit request (HARQ) processing latency which is the minimal required time from the reception of the data to the transmission of the confirmatory response by the first frame and the terminal. The second sub-frame is determined according to both the first sub-frame and the numbers of the downlink and uplink sub-frames of the first frame, wherein the downlink and uplink sub-frames are respectively used in the HARQ operation.