Whether negative numbers have a fixed spatial–numerical association of response codes effect, and whether the spatial representation of negative numbers is associated with negative numbers’ absolute or signed values remains controversial. In this study, through three experiments, the coding level of the magnitude and the spatial-direction is manipulated. In the first experiment, participants are required to code the magnitude and spatial-direction explicitly by using a magnitude classification task. In the second experiment, participants are forced to code the magnitude implicitly as (...) well as to code the spatial-direction explicitly by utilizing a cuing task. In the third experiment, participants are obliged to code the magnitude explicitly as well as to code the spatial-direction implicitly by adopting a magnitude and arrow-direction classification tasks with Go/No-Go responses. The results show that the absolute value of negative numbers associates with space when the magnitude of negative numbers is explicitly coded, no matter employing the explicit or implicit spatial-direction; the signed value of negative numbers associates with space under the condition of implicit magnitude as well as explicit spatial-direction. In conclusion, the current study indicates that the SNARC effect of negative numbers is variable in different conditions, and the type of SNARC effect about negative numbers is modulated by the joint coding level of the magnitude and spatial-direction. (shrink)