Vue

HTML

<div id="app">
      <button @click="toggle">
        Toggle div or span element
      </button>
      <component :is="span?'comp-span':'comp-div'"></component>
    </div>

CSS

body {
  background: #20262E;
  padding: 20px;
  font-family: Helvetica;
}

#app {
  background: #fff;
  border-radius: 4px;
  padding: 20px;
  transition: all 0.2s;
}

span {
  color: blue
}
div {
  color: red
}

Vue

Vue.component('comp-span',{
      template:`
        <span>
           I am a span
        </span>
      `
    })

    Vue.component('comp-div',{
      template:`
        <div>
           I am a div
        </div>
      `
    })

new Vue({
  el: "#app",
  data: {
    span: true
  },
  methods: {
  	toggle: function(){
    	this.span = !this.span;
    }
  }
})