Electron transfer (ET) in biological molecules such as peptides and proteins consists of electrons moving between well defined localized states (donors to acceptors) through a tunneling process. Here we present an analytical model for ET by tunneling in DNA, in the presence of Spin-Orbit (SO) interaction, to produce a strong spin asymmetry with the intrinsic atomic SO strength in meV range. We obtain a Hamiltonian consistent with charge transport through $pi$ orbitals on the DNA bases and derive the behavior of ET as a function of the injection state momentum, the spin-orbit coupling and barrier length and strength. A highly consistent scenario arises where two concomitant mechanisms for spin selection arises; spin interference and differential spin amplitude decay. High spin filtering can take place at the cost of reduced amplitude transmission assuming realistic values for the spin-orbit coupling. The spin filtering scenario is completed by addressing the spin dependent torque under the barrier, with a consistent conserved definition for the spin current.