Well, if in your case another text-level element does not fit.
You can check their goals in a usage summary : does it represent a hyperlink, underline underline, importance, side comment, ...? If the answer does not match all the candidates, go to "Other", i.e. To the span element.
div and span elements do not represent anything, they are meaningless elements that will be used in cases where another element is not suitable. Therefore, adding / removing div / span elements would never change the semantics of the document (unless significant attributes such as lang ).
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