A method for decoding a scalable video signal, according to the present invention, comprises: determining whether a corresponding picture in a lower layer is used as an inter-layer reference picture for a current picture in an upper layer, based on a temporal level identifier of the lower layer; and performing inter-layer prediction of the current picture using the corresponding picture, when the corresponding picture in the lower layer is used as the inter-layer reference picture for the current picture in the upper layer, wherein the inter-layer prediction is limitedly performed depending on tile alignment between the upper layer and the lower layer.