  The article shows a simple model that computes the magnetoconduction and the
integer quantum Hall effect (IQHE) in a two-dimensional electron system (2DES)
where the spin is other degree of freedom in the system. The 2DES is confined
in a quantum well (QW) immersed in a heterostructure, where the Rashba
spin-orbit interaction is present. When an external magnetic field is applied
to the system, the competition between the spin-orbit interaction and the
Zeeman effect on the magnetoconduction of the 2DES is analysed. Also the model
reproduces the case where two sub-bands are occupied in the QW. In this case
different spin oriented 2DES concerned to each subband can be treated
independently, assuming the whole system as the sum of four independient
systems (two subbands plus two 2DES spin systems in each subband). The model
has been tested with experimental results obtained from a 2DES formed in an
InGaAs layer for one and two subbands.
