Guanajuato → Querétaro · Autopista 45D Celaya-Querétaro
Before turning the key for Querétaro, Querétaro, out of Celaya, Guanajuato, run through the pre-trip checklist: registration card in the glovebox, current insurance card on your phone, working SunPass or E-ZPass transponder for the electronic toll plazas along Autopista 45D Celaya-Querétaro, and a printed backup of the destination address in case GPS reception drops. The locked itinerary measures 56 km (35 miles) with an optimistic estimate of 37m if cruise control sits steadily within the posted limit. Pulling out of Celaya, the polo industrial automotriz Honda y Mazda del corredor del Bajío, the road eventually delivers you to Querétaro, the centro logístico del Bajío y sede aeroespacial nacional. Schedule departure outside the morning rush window and pack a thermos of coffee to skip an unscheduled stop in the first hundred miles. Budget around MXN 113.74 just for the pump (4.7 liters / 1.2 gallons of gasolina Magna) plus headroom for tolls. Outbound reimbursement at MXN 6.50/km equals MXN 364.00 cleared to the driver. Use the Clara generator the moment you park to wrap everything into a single digitally signed PDF. For the US professional driving the 56 km (35 mi) between Celaya and Querétaro, reimbursement of MXN 364.00 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→Querétaro corridor must show date, business purpose, and odometer readings.