https://developer.mozilla.org/en-US/...ementFromPoint
<style>
    .wrap {
        position: absolute;
        background-color: rgba(255, 0, 0, 0.69);
        width: 200px;
        height: 200px;
        top: 0;
        left: 0;
    }
</style>
<body>
<div class="wrap"></div>
<span id="elem" onmouseover="alert();">elem</span>
</body>
<script>
var elem = document.getElementById('elem');
var x = elem.offsetLeft, y = elem.offsetTop;
console.log(document.elementFromPoint(x, y))
</script>