The former Atletico striker was shown two yellow cards by ref José Antonio Palomares Gutiérrez just nine minutes into the Primera Federacion clash.
Torres has now made a statement, declaring: "Respecting the referee's work above all else, I want to clarify what happened yesterday in Majadahonda regarding the expulsion.
"I am forced to come out publicly to disagree with the wording of the report prepared by Mr Palomares. The images show that in no case did I point the finger at the fourth referee, nor did I say the phrase attributed to me. I absolutely deny that I expressed myself with the words that the writer of the report puts as my own. I have always considered and defended the refereeing team, but I cannot ignore the incorrect wording of the report.
"I do not want to enter into controversy, but I do not accept what the referee writes about what happened, because it was not as he describes. I understand the difficulty of his work, but a mistake like that should not be made. I trust in his impartiality, but this time either he did not hear me well or he was told wrong. I hope that the corresponding committees will allow me to carry out my work in the next round.
"Signed: Fernando Torres
"Coach Atletico Madrid B"
In his report, ref Palomares explained why he sent off Torres so early into the clash:
"In the 9th minute, coach Fernando José Torres Sanz was cautioned for the following reason: For protesting, in an ostensible manner, a decision of mine.
"In the 9th minute, coach Fernando José Torres Sanz was cautioned for the following reason: After being cautioned, he addressed the fourth official in the following terms: 'be careful with me, be careful with me' showing a defiant attitude while pointing at him with his finger.
"In the 9th minute, coach Fernando José Torres Sanz was sent off for the following reason: double yellow card."