<!DOCTYPE html>
<html>
<head>
  <style>
    div {
      position: absolute;
      width: 100px;
      height: 100px;
    }
    #test {
      background-color: red;
      -webkit-filter: opacity(0) url(#f);
      filter: opacity(0) url(#f);
    }
  </style>
</head>
<body>
  <div style="background-color: lime"></div>
  <div id="test"></div>
  <svg height="0">
    <filter id="f">
      <feMerge>
        <feMergeNode in="SourceAlpha"/>
      </feMerge>
    </filter>
  </svg>
</body>
</html>