We used event-related potentials to investigate morphosyntactic development in 78 adult English-speaking learners of Spanish as a second language (L2) across the proficiency spectrum. We examined how development is modulated by the similarity between the native language (L1) and the L2, by comparing number (a feature present in English) and gender agreement (novel feature). We also investigated how development is impacted by structural distance, manipulating the distance between the agreeing elements by probing both within-phrase ( muy “fruit-FEM-SG very juicy-FEM-SG”) and across-phrase agreement ( es “strawberry-FEM-SG is tart-FEM-SG”). Regression analyses revealed that the learners’ overall proficiency, as measured by a standardized test, predicted their accuracy with the target properties in the grammaticality judgment task (GJT), but did not predict P600 magnitude to the violations. However, a relationship emerged between immersion in Spanish-speaking countries and P600 magnitude )