A method for efficiently decoding a video signal is disclosed. The method for decoding a video signal based on fine granularity scalability (FGS) includes acquiring picture identification information indicating a reference picture of a current block, and decoding the current block using the reference picture. A base layer reference picture and an enhanced layer reference picture corresponding thereto have the same picture identification information. Accordingly, it is possible to minimize a problem caused in a procedure for decoding a video signal due to transmission error.