gistfile1.txt

#play.yml
---
- hosts: localhost
  connection: local
  gather_facts: false
  roles:
    - test
  tasks:
    - debug: msg="ran untagged"
    - debug: msg="always tagged"
      tags: ['always']
    - debug: msg="tagged first"
      tags: ['first']
    - debug: msg="tagged second"
      tags:
        - second

    - include: other.yml


- hosts: localhost
  name: play tagged with second
  tags:
    - second
  connection: local
  gather_facts: false
  roles:
    - {role: test, tags: ['second']}
  tasks:
    - debug: msg="ran second, tagged in play"

    - include: other.yml
      tags: ['second']
...

# other.yml
---
- debug: msg="untagged include"

- debug: msg="tagged first include"
  tags: ['first']

- debug: msg="tagged always include"
  tags: ['always']
...

# roles/test/tasks/main.yml
---
- debug: msg='role untagged'

- debug: msg='role always'
  tags: ['always']

- debug: msg='role first'
  tags: ['first']