“…It has been shown that trial‐to‐trial variations in P300 latency correlate with RTs (Ritter et al ., ). In the Simon task, at least for the visual modality, P300 latency is delayed in incompatible trials compared to compatible trials (Ragot & Renault, ; Valle‐Inclán, ; Leuthold & Sommer, ; Masaki et al ., ; Ideno et al ., ; Galashan et al ., ; Melara et al ., ). This P300‐latency shift in incompatible trials has been interpreted as a marker of perceptual interference, stressing the idea that extracting the relevant stimulus attribute (i.e., color) might take longer in incompatible than compatible trials (hence, perceptual interference; Ragot & Renault, ; Hasbroucq & Guiard, ; Valle‐Inclán, ; Leuthold, ).…”