In 5.3.2 works only like this
FInheritedTagContainer TagContainer = FInheritedTagContainer();
UTargetTagsGameplayEffectComponent& Component = GameplayEffect->FindOrAddComponent<UTargetTagsGameplayEffectComponent>();
TagContainer.Added.AddTag(GameplayTags.DamageTypesToDebuffs[DamageType]);
TagContainer.CombinedTags.AddTag(GameplayTags.DamageTypesToDebuffs[DamageType]);
Component.SetAndApplyTargetTagChanges(TagContainer);