Нашел решение через оператора str_replace
$children_category = array(
'child_of' => $category_id,
'style' => 'none',
'orderby' => 'slug',
'hide_empty' => 0,
'exclude' => '1',
'use_desc_for_title' => 1,
'hierarchical' => 1,
'title_li' => '',
'echo' => 0,
'separator' => '',
'depth' => 0
);
$fuckincat = wp_list_categories($children_category);
$fuckincat = str_replace('<a', '<div class="col-md-4 col-sm-6 col-xs-6 block-cat"><span> <a ', $fuckincat);
$fuckincat = str_replace('</a>', '</a></span></div>', $fuckincat);
echo $fuckincat;