Non-working partner tax refund

Good afternoon!
1. Please tell me if there are any restrictions on the annual income of one of the spouses, so that he can apply for a tax refund? 

To apply for a refund for a non-working partner, the main conditions are
- the non-working partner has no basic income or his income is very small
– you together are considered fiscal partners for more than 6 months a year
– the working partner has a sufficient annual income (from 6 euros per year) 


2. What is the correct name for this procedure? 
3. What form should I fill out?

To receive a refund for a non-working partner, you can:

– or file a regular annual return and receive a refund for the non-working partner in one amount after processing the tax return.
 
– or submit a request for advance payments – Voorlopige aanslag

Voorlopige aanslag are advance monthly payments. 
The advantage of Voorlopige aanslag is that you can receive monthly payments without having to wait a whole year for the tax recalculation.
This request will be automatically renewed until you want to change it (or the conditions of the request change, for example, your income), that is, it will move from year to year.
You will also be required to file an annual return next year so that you can account for the advance payments received.
Voorlopige aanslag can be requested for a full year.
When requesting the termination of advance payments, you will have to pay back (refund) the amount that you receive from the beginning of the year until the moment of suspension.

For 2017, the refund for a non-working partner was € 902
For 2018, the refund for a non-working partner is € 755.
The government plans to abolish this non-working partner payment by 2024.