Не спец, но в HTML спецификации написано (выделено мною):
The DIV and SPAN elements, in conjunction with the id and class attributes, offer a generic mechanism for adding structure to documents. These elements define content to be inline (SPAN) or block-level (DIV) but impose no other presentational idioms on the content. Thus, authors may use these elements in conjunction with style sheets, the lang attribute, etc., to tailor HTML to their own needs and tastes.
