Quote Originally Posted by FCB3 View Post
the person who is sending or the person who is receiving
From the official article:

Another restriction is that Official emblems and jerseys can only be gifted if you’ve purchased a number tokens during your career equal to or greater than that of the Official Item’s cost.
For example, Barca badge costs 199T. You bought them with 199T from TV rights or token farming. You can't send them if you don't bought 199T for your whole T11 career. If you bought them and already used them all, you can still gift them. As you already reached that requirements, you can still farm more tokens and bought another official item and gift them to your friend, because the game knows that you already bought 199T...