When a spash potion lands on a block, the particles always come from the north-west corner of the block. This happens in a ton of versions, going all the way back to 1.8.1 and possibly earlier, but for some reson the bug tracker won't let me add them.
This issue is a duplicate of MC-45749. Please search before reporting issues (if you haven't already) to see if your bug has been reported before.