"I have never had and will never have anything to do with manipulating match results," Herrera wrote on his Facebook account.
"If I am ever called to testify in any judicial hearing, I'll be happy to attend, as my conscience is clear."
The 25-year-old added: "I love football and I believe in fair play, both on and off the pitch."
Prosecutors allege 965,000 euros was paid in cash by then Real Zaragoza coach Javier Aguirre and nine players, including Herrera, to Levante players ahead of a La Liga game at the end of the 2010-2011 season.
Herrera left Zaragoza to join his home-town club Athletic Bilbao in August 2011, before signing for United in June 2014.
Swansea City winger Jefferson Montero is also named in the document.
He joined the Welsh club from Mexico's Monarcas Morelia in July and was in the Levante side beaten 2-1 by Zaragoza on 21 May 2011.
A Swansea spokesman said: "We have had no contact regarding this matter."
It is alleged Levante's players were paid to lose the match, which Zaragoza needed to win to avoid relegation.
Montero's alleged involvement is not described in the prosecution case.
His then team-mate, current Hearts midfielder Miguel Pallardo, is also named.
So, too, is former Chelsea, Celtic and Birmingham midfielder Jiri Jarosik and current Atletico Madrid captain Gabi, both of whom were with Zaragoza at the time.
Former Zaragoza coach Aguirre is now manager of Japan.
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