Reappraisal is an emotion regulation strategy used to change reactions to emotion-related stimuli by reinterpreting their meaning. During down-regulation of negative emotions, wide areas of the prefrontal cortex (PFC) inhibit emotion-related brain areas such as the amygdala. Little is known, however, about how this control activity influences the earliest stages of affective responses by modulating perceptual and attentional areas. The aim of this study is to identify the connectivity patterns between the PFC and the core regions of two well-known attentional networks: the dorsal attentional network (which controls attention volitionally) and the ventral attentional network (which controls attention spontaneously) during reappraisal. We used a novel method to study emotional control processes: the directed transfer function, an autoregressive effective connectivity method based on Granger causality. It was applied to EEG recordings to quantify the direction and intensity of information flow during passively watching (control condition) or reappraising (experimental condition) negative film clips. Reappraisal was mostly associated with increased top-down influences from the right dorsolateral PFC over attentional and perceptual areas, reaching areas including dorsal attentional regions. The left dorsolateral PFC was associated with the activation of the ventral attentional network. Passively watching clips (control condition) resulted in increased flow from attentional areas to the left dorsolateral PFC, what is interpreted as a monitoring process. Thus, reappraisal seems to be related to both volitional and automatic control of attention, triggered by the right and left dorsolateral PFC respectively.