function wpf_elementor_can_access( $can_access, $element ) {

  $widget_tags = $element->get_settings( 'wpf_tags' );

  if ( ! empty( $widget_tags ) && in_array( 'DYNAMIC', $widget_tags ) ) {

    $can_access = false;

    global $post;

    if ( wp_fusion()->user->has_tag( 'Listing - ' . $post->ID ) ) {
      $can_access = true;
    }

  }

  return $can_access;

}

add_filter( 'wpf_elementor_can_access', 'wpf_elementor_can_access', 10, 2 );