In general, techniques are described by which to perform spatial relation coding using virtual higher order ambisonic coefficients. A device comprising a memory and a processor may perform the techniques. The memory may be configured to store audio data, the audio data representative of zero-ordered higher order ambisonic (HOA) coefficient, and one or more greater-than-zero-ordered HOA coefficients. The processor may be configured to obtain, based on the one or more greater-than-zero-ordered HOA coefficients, a virtual zero-ordered HOA coefficient. The processor may also be configured to obtain, based on the virtual HOA coefficient, one or more parameters from which to synthesize the one or more greater-than-zero-ordered HOA coefficients. The processor may further be configured to generate a bitstream that includes a first indication representative of the zero-ordered HOA coefficients, and a second indication representative of the one or more parameters.