Despite its everyday ubiquity, not much is currently known about cognitive processes involved in flexible shifts of attention between external and internal information. An important model in the task-switching literature, which can serve as a blueprint for attentional flexibility, states that switch costs correspond to the time needed for a serial control mechanism to reallocate a limited resource from the previous task context to the current one. To formulate predictions from this model when applied to a switch between perceptual attention (external component) and working memory (WM; internal component), we first need to determine whether a single, serial control mechanism is in place and, subsequently, whether a limited resource is shared between them. Following a review of the literature, we predicted that a between-domain switch cost should be observed, and its size should be either similar or reduced compared to the standard, within-domain, switch cost. These latter two predictions derive from a shared resource account between external and internal attention or partial independence among them, respectively. In a second phase, we put to the test these opposing predictions in four successive behavioral experiments by means of a new paradigm suited to compare directly between-(internal to external) and within-(external to external) domain switch costs. Across them, we demonstrated the existence of a reliable between-domain switch cost whose magnitude was similar to the within-domain one, thereby lending support to the resource-sharing account.