Mine is exactly the same. I brought mine a very expensive brand of candle one year, I got ‘this smells too strong, I can’t have this with my nose’ & then she gave it away to a social group Christmas raffle the following year- a social group she doesn’t go to but someone she knows does. I’ve brought her perfume like you have yours, she told me she’ll never use it, apparently she ‘doesn’t go anywhere’.
My sister in law gave her a very expansive mug and was told ‘you don’t give someone a mug for Christmas, it’s an insult after all I’ve done for you’.
Her sister gave her £100 of restaurant vouchers - could be used at various different types of restaurants/brands. She never used one of them, instead went through every place on the list, writing down why she hates them all.
I have no idea what to buy her this year, to be honest I don’t care anymore if she likes it. If I like it and think it’s a nice gift that’s enough for me. I’d never please her if I had all the money and time in the world.
Right now I’m getting it in the neck because we don’t know what the Covid rules will be at Christmas.