There is no offside offence if a player receives the ball directly from a
goal kick, a
corner kick, or a
throw-in. It is also not an offence if the ball was last deliberately played by an opponent (except for a deliberate save). In this context, according to the
IFAB, "A ‘save’ is when a player stops, or attempts to stop, a ball which is going into or very close to the goal with any part of the body except the hands/arms (unless the goalkeeper within the penalty area)."
[1]
This is the key one. The interpretation is that Garcia deliberately played the ball, but surely that is a pass when under control, not attempting to cut out a pass to an offside player. This is the reason it was allowed when Rodri received the ball last season