The Iranian foreign ministry on Wednesday strongly disputed the claim by Spanish Judge Baltasar Garzon and insisted there was no proof to substantiate his allegations.
"These declarations are without basis. Their sole aim is to create a media spectacle and they are not worthy of further comment," the state-run IRNA news agency quoted foreign ministry officials as saying.
Garzon had on Sunday alleged that Usama bin Ladin's al-Qaida network had been restructured and its "board of managers" was working in Iran.
The Spanish judge issued an international warrant for bin-Ladin's arrest last September, within the framework of an inquiry into a Spanish al-Qaida cell.
"Currently there is coordination, a series of objectives clearly established by al-Qaida, but there is no need for an order for an act to be executed...It's diffused terrorism," Garzon said.