The Persians stay top among the Asian teams with 720 points, followed by Japan, South Korea and Australia.
Nigeria, which has been drawn with Iran in Group F of the 2014 World Cup, moved down to 37th and Bosnia and Herzegovina jumped up two spots to 19th.
Spain tops the year-end FIFA rankings for the sixth straight year, since starting its run of major tournament wins at the 2008 European Championship.
The 2010 World Cup winner leads Germany, Argentina and Colombia at the head of an unchanged top 10.
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