Replying to openly gay Tory MP Nigel Evans in the Commons this afternoon, Farron said "I do not."
The Lib Dem leader was asked by Channel 4's Cathy Newman on Tuesday night if he would answer whether he thought homosexuality is a sin. Farron had previously responded to the same question asked by Newman by saying: "we're all sinners".
Newman attempted to get a less evasive answer on Tuesday and said to Farron: "A while back I asked you if you thought that homosexuality was a sin and you struggled to answer.
"Now you've had a while to consider that question, what is the answer?"
Mr Farron replied: 'I don't think I struggled to answer it at all, Cathy. I think I'm not in the position to make theological announcements over the next six weeks.
"I'm not going to spend my time talking theology or making pronouncements."
Newman added: "I asked you three times if homosexuality was a sin and you said "we're all sinners". Is that still the answer?"
He replied: "As a Liberal, I'm passionate about equality, about equal marriage and about equal rights for LGBT people, for fighting for LGBT rights, not just in this country but overseas.
"Just because I'm Christian, it would be a bit boring for everybody to spend the next weeks asking me to make theological announcements that I'm not going to make."
Farron's comments have sparked strong criticism from a number of politicians and commentators.
Writer Owen Jones said: "This is an absolute disgrace. But hey, I'm just some sinning gay, what would I know."
Shadow Chancellor John McDonnell said on Good Morning Britain that it is "appalling" if Tim Farron believes homosexuality is a sin.
However, some of Farron's supporters have highlighted on social media that he has supported LGBT causes since replacing Nick Clegg as the party leader.
Baroness Featherstone, a Liberal Democrat peer, posted on Twitter: "Turn your attack on those religions that make their followers choose between their sexuality and their faith. Tim is solid on lgbt rights".