"Officers from the Child Abuse and Sexual Offences Command are investigating", the force said in a statement.
Spacey has also been hit with other accusations from former House of Cards co-workers, and now Scotland Yard investigators are looking into an incident that allegedly took place in London 12 years ago.
Last Vic, Old Vic Theater reported that it has received 20 personal testimonies against Kevin Spacey for "misconduct".
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"The allegations are of sexual assaults against a man, victim two, in 2005 in Lambeth".
The alleged victim came forward on November 17 following the Old Vic's investigation into Spacey's conduct while he was artistic director of the theatre.
Spacey said he did "not remember the encounter" but offered "the sincerest apology" if it had taken place. These allegations have been a shock and a disturbing surprise to many of us.
"This clearly unacceptable and The Old Vic truly apologises for not creating an environment or culture where people felt able to speak freely".
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The alleged victim is believed to be an aspiring actor who sought career advice from the House of Cards star.
Kate Varah, the Old Vic's executive director, issued an apology on November 16 to the alleged victims. He has denied allegations of assault, but said he is now seeking "evaluation and treatment" of his behavior.
Another man, who did not reveal his name, told the BBC he was left traumatised after waking to find Spacey lying on him, in his underwear, with his arms wrapped around him.
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