The teacher said to me, “I have no spare time today.” Change into Indirect Speech
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Indirect Speech: The teacher told me that he/she had no spare time that day.
Explanation: When the reporting verb is in the past (said) and the direct speech is in the present indefinite tense (simple present tense), then the indirect (reported) speech will change into the past indefinite tense.
Present Indefinite Tense > Past Indefinite Tense.
Here, have is itself a verb and not an auxiliary verb. Hence, the sentence is in simple present tense and not in present perfect tense.
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