Implementation intentions are if-then plans that create a mental link between a situational cue and a goal-directed response that people can form to help them achieve emotion regulation goals more effectively. The main goal of this study was to determine if forming the goal intention to not get disgusted together with a perspective taking implementation intention is more effective than forming the goal intention to not get disgusted that spells out the same perspective taking strategy but without linking it to the cue. Eighty-six female participants viewed disgusting, neutral, and pleasant pictures under four instructions: no emotion regulation instructions (CG), the goal intention to not get disgusted (GI), this goal intention furnished with the perspective taking regulation strategy (GI-PT), and this goal intention in tandem with the perspective taking implementation intention (PT-II). Compared with CG, GI, and GI-PT participants, PT-II participants showed a significantly larger decrease in disgust when seeing the disgusting pictures. This effect remained constant across repeated exposure to the critical contents and was larger among individuals who did not consciously try to reappraise the disgusting pictures than among individuals who consciously tried to reappraise them. Valence rating, arousal rating, and sympathetic activity did not significantly differ between conditions. We conclude that it is the if(situational cue)-then(goal-directed response) link created by forming the perspective taking implementation intention that accounts for the positive effect on disgust and not simply the information about the perspective taking behavior to adopt.