ABSTRACT Emotion is processed incrementally during sentence comprehension in a first language (L1) due to unification operations. Since processing multiple types of information is cognitively more demanding in a second language (L2), we investigated implied emotion processing in L1 and L2 using event-related brain potentials. We presented native Spanish speakers with sentences whose context rendered neutral words either negative-congruent, neutral-congruent or neutral-incongruent in Spanish (L1) and English (L2). Results showed differences in early emotion processing across languages: a larger N100 for neutral than negative sentences in L1 and a more positive P300 for negative than neutral sentences in L2. Effects in the N400 and LPP time windows were not language dependent. An N400 semantic incongruity effect was present in both languages. A gradual LPP effect was larger for negative than incongruent sentences in both languages, with neutral sentences in between. Results indicate early time-window differences in implied emotion processing across languages.