I don’t have substitute gifts but I keep a gift bin that I put stuff I find throughout the year in. And if someone extra shows up that needs a gift I pull from that. I you don’t like your gift return it, it’s not gonna hurt my feelings. That’s why I try to include the receipt. But know I like to shop sales and meh.
“Substitute gifts”… meaning, like, you get them a thing, but then you find out they hate that thing, so you have to get them something else? Or like you give them a thing and then you yell “PSYCH!!” and take it away and give them a different thing?
If the question is asking if I would exchange a gift I had already bought for someone… Hell no. I already took the time to buy it and wrap it. If you don’t want it you can go back to the store and exchange it yourself, you ungrateful turd.