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[Sharkigat0r]

Thank you for the help everyone. It worked. When I launch Gimp I can see the new splash screen.

[bogdancovaciu]

If you want to change the GIMP splash, and survive a future update, then place it inside
~/.config/GIMP/2.10/splashes
… that folder you can create, keep those custom configurations for another install too.
If you install the developer version of GIMP then use
~/.config/GIMP/2.99/splashes

Work in your home directory, always !

[Sharkigat0r]

Thanks!