If they don't have one already, I think they're close.
I would tend to think Iran doesn't have nukes yet, because Israel just can't allow that to happen... am I right? If a country has stated they intend to eliminate your country, you just can't let them have nukes for the simple reason that they might use them against you.
With this war against Hamas, it will be very difficult for Israel to do something about Iran's nuclear capability, assuming Iran is only close, and assuming they had plans to take out that capability militarily. Doing so now could spark a wider mid-east war, which only democrats and Hamas want.