The present study investigated the cortical processing of three-dimensional (3D) perspective cues in humans, to determine how the brain computes depth from a bidimensional retinal image. We recorded visual evoked potentials in 12 subjects in response to flat and in-perspective stimuli, which evoked biphasic potentials over posterior electrodes. The first, positive component (P1, at 90 ms) was not sensitive to perspective, while the second, negative peak (N1 at approximately 150 ms) was significantly larger for 3D stimuli, regardless of attention. The amplitude increase due to perspective was seen on all posterior electrodes, but was largest over the right hemisphere, particularly at parietal sites. Source modeling low-resolution electromagnetic tomography (LORETA) confirmed that among the different areas participating in two- and three-dimensional stimuli processing, the right parietal source is the most enhanced by perspective depth cues. We conclude that the extraction of depth from perspective cues occurs at a second level of stimulus processing, by increasing the activity of the regions involved in 2D stimuli processing, particularly in the right hemisphere, possibly through feedback loops from higher cortical areas. These modulations would participate in the fine-tuned analysis of the 3D features of stimuli.