Following the conflict in June, when Israel struck several Iranian nuclear sites, the military said it tracked Iranian scientists to "their new location at this site in a manner that enabled a precise strike on the covert underground compound".
The military also displayed a map showing the facility on the eastern outskirts of Tehran.
"At the site, a group of nuclear scientists operated covertly to develop a key component for nuclear weapons," it said, naming the underground location as "Minzadehei".
Israeli Prime Minister Benjamin Netanyahu announced Saturday the launch of a joint military offensive with the United States against Iran to remove what he described as the "existential threat" posed by Iran's nuclear and ballistic missile programmes.
Israeli officials say Tehran has stepped up efforts to acquire an atomic weapon since the end of the 12-day war in June, which was launched by Israel and included US bombings of three nuclear facilities, including an enrichment plant.
US President Donald Trump said a few days later that the United States had "obliterated" Iran's nuclear programme.
The Islamic republic, which has consistently denied seeking to obtain an atomic weapon, defends what it describes as its "right to enrich" uranium for peaceful purposes.
However, Tehran's enrichment of uranium to 60 percent, a level exceeding civilian requirements, has heightened concerns.
These are shared not only by Israel and the United States, but also by European nations and Gulf Arab countries aligned with Washington, which have been targeted by Iran in recent days in response to the joint Israeli-US offensive.
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