A method for generating and processing a broadcast signal according to an embodiment of the present invention includes encoding broadcast data for one or more broadcast services, encoding first level signaling information including information describing attributes of the one or more broadcast services, encoding second level signaling information including information for scanning the one or more broadcast services, and generating a broadcast signal including the broadcast data, the first level signaling information, and the second level signaling information, wherein the second level signaling information includes first capability information identifying capabilities needed to decode one or more pieces of broadcast content for the one or more broadcast services.