It is code mancubus' code

Assuming you have a header in row 1

Sub split_date_time()
Dim cel As Range
  For Each cel In Range("A2:A" & Range("A" & Rows.Count).End(xlUp).Row)
  
    cel.Offset(, 1) = Format(Int(cel), "dd/mm/yyyy")
    cel.Offset(, 2) = Format((cel) - Int(cel), "hh:mm:ss")
  Next

End Sub