<p>We present a theoretical study of spin-dependent quantum interference and persistent spin currents in tunnel-coupled double quantum rings in the presence of Rashba spin–orbit interaction and an external magnetic field. Within the effective-mass framework, the electronic spectrum is obtained by numerical diagonalization, and the influence of magnetic flux and spin–orbit coupling on the energy levels is analyzed. The results indicate that the energy spectrum exhibits oscillatory behavior as a function of magnetic flux, characteristic of the Aharonov–Bohm effect. Tunnel coupling leads to the formation of bonding and antibonding states, while Rashba spin–orbit interaction introduces spin-dependent modifications, including level splitting and anticrossings. The ground state energy shows periodic dependence on the magnetic flux, reflecting quantum interference effects. Furthermore, a finite equilibrium persistent spin current is obtained, whose behavior is influenced by both tunnel coupling and spin–orbit interaction. The interplay between these effects suggests that the system parameters can be tuned by external fields. These findings contribute to the understanding of spin-dependent quantum transport in mesoscopic ring structures and may be relevant for future studies of spin-related phenomena. </p>