If you are using SPDIF with BNC coaxial connectors, you can use a 75 Ohm video coax and use a BNC TEE connector on each input. This will result in the passive connection, a very common way to do it. However, this is a 75 Ohm terminated line, so each of those inputs will have a 75 Ohm resistor shunting to ground, When you get three of them in parallel, you no longer have a perfectly terminated transmission line and you will get reflections up and down the line. To avoid this, you must use an active SPDIF buffer so that the input is terminated in 75 Ohms and each buffered output becomes a separate 75 Ohm transmission line. If this was an analog video signal, you could use a one to three video transformer and split it that way, while each line remains at 75 Ohms, there is a resulting loss of power in the three outputs. One can use this approach with digital signals, too. Here is an example of one, but uses F-Series connectors. https://smile.amazon.com/dp/B01M34OZ2S/ref=redir_mobile_desktop?_encoding=UTF8&aaxitk=f91e24525356a86d19934c46c0666b83&content-id=amzn1.sym.53aae2ac-0129-49a5-9c09-6530a9e11786%3Aamzn1.sym.53aae2ac-0129-49a5-9c09-6530a9e11786&hsa_cr_id=5958461450701&pd_rd_plhdr=t&pd_rd_r=444a4663-e0fe-4006-a7f1-73283e0ccb4b&pd_rd_w=RCQpJ&pd_rd_wg=Ev1Dl&qid=1665513757&ref_=sbx_be_s_sparkle_mcd_asin_0_img&sr=1-1-a094db1c-5033-42c6-82a2-587d01f975e8
If you are using SPDIF with Toslink optical cable, then you must use an active buffer - splitter, as there is no real way to split the optical signal into three and still have good optical signal quality. Do note that TOSLINK optical cable has a 10 dB loss every meter, so if you need a long connection, then this is probably not a good solution unless the buffer is designed to handle long optical cables. Likewise, don't increase the optical signal level and then use a short optical cable, as you will most likely overload the input circuitry of the receiving end. It is wise to read the instructions and follow them!
There is a very good discussion of SPDIF here:
A good quality SPDIF active splitter with specified jitter should do the job for you. If you are a decent DIY'er, you can get some useful information here: http://www.hardwarebook.info/S/PDIF_output
Hope this helps....
Robert