The officers travelled to the USA to interview the Oscar-winning star, 59, under caution.
The Hollywood star was voluntarily interviewed under caution in May but he was not arrested following the allegations.
Spacey, who was the artistic director at London's The Old Vic theatre between 2004 and 2015, is facing six allegations of sexual assault. The alleged offenses against six different men date to between 1996 and 2013. Spacey denies the allegation. "He was not arrested".
Spacey's legal team has not responded to the report.
Overall, Spacey has faced allegations of sexual assault from more than 30 men.
But the U.S. website Variety carried a report that he was the person questioned by officers.
Garabedian declined to comment further on the dismissal, citing the pending criminal case prosecutors filed a year ago against Spacey.
The theater's own investigation found that Spacey's "stardom and status at The Old Vic may have prevented people, and in particular junior staff or young actors, from feeling that they could speak up or raise a hand for help".
Mr Spacey claimed to have no memory of the events, but publicly apologised.
The double-Oscar-winning actor faces allegations on both sides of the pond.
In the USA, a young man who says Spacey groped him in a Nantucket bar in 2016 dropped his lawsuit against the Usual Suspects star.
Spacey has pleaded not guilty to one count of felony indecent assault and battery at a bar on the MA beach island of Nantucket.
Spacey first became embroiled in controversy in October 2017 when actor Anthony Rapp accused him of trying to seduce him in 1986 when Rapp was 14.