What is a spa? Is it like a hot tub or bath massage tub? If so, see NEC 680 as it covers those but more for other install requirements (e.g. GFCI, other outlets being a certain distance away from the water's edge, equipotential grid may be needed) than load calc.
A factor for load calculation would be whether this could be a continuous load or not. Is it expected to run under full load continuously for 3 hours or more under normal conditions? If it has a heater, those usually cycle on and off so generally it isn't a continuous load.
Another factor would be if this is the largest motor in the place (a water circulation or massage pump is a motor). This isn't a very big motor, so that 125% largest motor factor won't have much of an effect, but could affect branch circuit sizing.