680.22(C) Switching Devices. Switching devices shall be located at least 1.5 m (5 ft) horizontally from the inside walls of a pool unless separated from the pool by a solid fence, wall, or other permanent barrier. Alternatively, a switch that is listed as being acceptable for use within 1.5 m (5 ft) shall be permitted.
Unless the disconnect is "listed as being acceptible for use within 5ft" it has to be >5' away.
The IAEI Florida guys hashed this around and said a disconnect under a removable cover on the spa is not acceptible and they are the AHJs who have to "accept" it.
YMMV in your jurisdiction
