That depends on what equipment is located on the sides next to corner walls, and how willing you are to drain, shift tub and refill for repair - possibly filling tub full to check repair and be certain not leaking, and then drain again to move it back.
If there is a blower motor or pump, you are probably better to leave a little more space to be able to barely get in there.
In mine, the side opposite the access panel does not have any motors, blowers or other equipment. That side would only have to be accessed in the event of leak at jet, or tub crack. Which has not happened to me in 13 years.
As long as you don't build it in and and can drain, shift tub when empty, refill to check, and drain again to shift tub back and are prepared to do so I can't think of a reason not to put in a corner.
However, if you have plenty of space - I would leave it far enough out to enable service on all sides. If you don't have enough space and are willing to drain and refill as needed for repair, no reason not to do it.
