"Sean has never struck me," she says in the sworn legal statement. "Any report to the contrary is completely outrageous, malicious, reckless and false."
Madonna's statements come after Penn, 55, filed a $10 million defamation lawsuit against director Lee Daniels, claiming the Empire co-creator falsely equated him to Terrence Howard, who has been accused of physically assaulting his first wife.
Daniels has also filed legal papers in the case and he claims his comments were an opinion protected by the First Amendment. Attorney Michael Kraut, who is not representing either party, thinks Penn could now have the upper hand.
"In a defamation suit, truth is the ultimate defense, and if Sean Penn can show through that declaration of Madonna, the facts are not correct, Sean Penn wins," Kraut told ET. "Then a jury has to make the decision of how much is that statement worth."
After splitting in 1989, Madonna and Penn seem to have revived a friendship lately. Penn was seen enjoying Madonna's Rebel Heart tour at Madison Square Garden in September.