Disclosed is a method for encoding a decoding a video signal. In the procedure of encoding the video signal, when a frame temporarily simultaneous with a frame including a macro block of an enhanced layer which will obtain a prediction video does not exist in a base layer, the macro block is encoded based on difference values of residual data using corresponding residual blocks in a past frame and a future frame of the base layer which are residual data corresponding to image difference values and using a residual block for the macro block of the enhanced layer. In another embodiment, the macro block is encoded based on difference values of residual data using corresponding residual blocks in a past frame and a future frame of the enhanced layer and the residual block for the macro block. Accordingly, a residual prediction mode is applied for a macro block of an enhanced layer even if a frame temporally simultaneous with a frame of the enhanced layer does not exist in a base layer, thereby improve coding efficiency.