The energy gap effect on the spin conductance and polarization of spin and valley in the 8-Pmmn borophene superlattice under Rashba interaction is studied. We show that the spin conductance in a superlattice based on the 8-Pmmn borophene can be easily tuned by the strength of Rashba interaction and the superlattice direction. Also, the energy gap is an important quantity to adjust the conductance with and without spin rotation. By adjusting the energy gap, electrons with a certain spin can be filtered. In addition, when the energy gap is greater than a threshold value, the conductance becomes zero for both electrons with and without spin flip. By adjusting the energy gap, superlattice direction, and Rashba strength the value and sign of polarization of spin and valley can be easily controlled.
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