A lot would depend upon the climate, when and where the spa will be used; but it would be beneficial to have the heater closer to the spa. In the case of year-round spas and cold climates, there can be significant heat loss in 60 feet of pipe run. This does mean more energy is needed to heat the spa, but how much would depend upon the climate at the site.
There can also be a delayed reaction time for temperature rise; ultimately, impacting the water temp in the spa. In other words, the temp in the spa may or may not be the same as the temp displayed on the heater. Of course, if the spa remains covered, these variables will only be noticeable when the spa is being used.
Wrapping or insulating the plumbing to the spa can reduce heat loss and mitigate some of these potential problems. This is routinely done in cases such as this, again, depending upon the climate.
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