Minecraft wiki entry for Brewing, associated text: Splash potions and lingering potions can be modified in the same manner as their normal counterparts. For instance, a splash water bottle can be brewed with any of the base ingredients; the result remains a splash potion.
Some extended/enhanced splash and lingering potions cannot be brewed from their extended/enhanced potion/splash potion counterparts, respectively (e.g. Regeneration + → Splash Potion of Regeneration +).‌[Bedrock Edition only]
In Bedrock Edition, splash potions' effects have only three-fourths of the duration of the drinkable form. For example, a drinkable potion effect of 8:00 is reduced to 6:00 as a splash potion. In Java Edition, splash and drinkable forms have the same duration.
Lingering potions have only one-fourth of the duration of the drinkable form. For instance, a drinkable potion effect of 8:00 is reduced to 2:00 as a lingering potion.