Guanajuato → Guanajuato · Autopista 45D Celaya-Querétaro
Autopista 45D Celaya-Querétaro is the backbone for anyone connecting Celaya, Guanajuato, to León, Guanajuato: roughly 139 km (86 miles) of pavement that translate into about 1h 33m at the wheel under favorable conditions. Celaya, the polo industrial automotriz Honda y Mazda del corredor del Bajío, gradually slips into the rearview mirror as the landscape shifts from city blocks through rural counties and finally into the metropolitan footprint of León, the capital del calzado y mayor ciudad de Guanajuato. Fleets that slot this leg into a weekly rotation tend to schedule mid-week departures, when truck volume is lighter and weather-related closures are less likely. The engine averages around 11.6 liters (3.1 gallons) of gasolina Magna, which works out to about MXN 280.72 at the 24.20 MXN/liter benchmark. Reimbursement for the outbound run, calculated at MXN 6.50/km, totals MXN 903.50. Generate the receipt in Clara before stepping out of the vehicle so the expense lands in the same-day close, with zero rework for accounting. For the US professional driving the 139 km (86 mi) between Celaya and León, reimbursement of MXN 903.50 stays non-taxable to the employee when the employer follows an accountable plan under Treas. Reg. §1.62-2 and reimburses at or below the IRS standard mileage rate. US employers generally reimburse at the IRS standard mileage rate so the payment stays non-taxable to the employee under Pub. 463. Keep the IRS-compliant expense report (Form 1040 Schedule C, line 9) alongside the fuel receipt from any EIA-tracked retail station network pump used along the leg; Internal Revenue Service (IRS) examiners pull contemporaneous mileage logs first when auditing Schedule C unreimbursed business expenses, and the Celaya→León corridor must show date, business purpose, and odometer readings.