I tried to pay a Google Developer account (to publish App) with the gift card and wasn't accepted despite being a payment to Google Play. Were added R$100.00 (US$33,24) and own iPhone, only use for Google Books and movies. Is there any way to transfer the money or gift with app?
The Google Play Gift Card TOS (US) includes the following which mentions that once a Gift Card is purchased it can only be spent within the Google Play store and cannot be transferred or refunded:
2. Limitations. [...] The Gift Card is not redeemable for cash or other cards, is not reloadable or refundable, cannot be combined by you with other non-Google Play balances in your Google Wallet account, and cannot be resold, exchanged or transferred for value, except as required by law. [...]
For reference, Google maintains a list of purchases eligible for Google Play balance per country which includes country-specific TOS documents. It's also worth noting that a balance on a Google Play Gift Card is different than your Google Wallet balance.