A method for decoding a multi-layer video signal, according to the present invention, determines whether a corresponding picture in a lower layer is used as an inter-layer reference picture for a current picture in an upper layer, on the basis of a time level identifier of the lower layer, and restrictively performs inter-layer prediction for the current picture on the basis of a tile boundary alignment flag indicating whether tile alignment is performed between the upper layer and the lower layer if the corresponding picture in the lower layer is used as the inter-layer reference picture for the current picture in the upper layer.