Of all the countries that get to enjoy Google Play Music access, only a select few have support for Play Music gifts. That means that there's a limited number of users who can send each other the gift of music, but that number is getting a bit larger now: Brazil, Mexico, and Switzerland have been added to the list of countries with access to Music gifts.

They join Australia, Canada, France, Germany, Spain, the United Kingdom, and the United States in letting users purchase music subscriptions for their friends, family members, or maybe distant acquaintances (we won't judge). Prices are the same for a gifted subscription as a personally purchased one, but at least you can now get others hooked on the service even if they were reticent to try it out in the first place. Or if they don't have access to another payment method, you can treat them to a subscription from your account.

Source: Google Support