Baja California → Baja California · Carretera Escénica Tijuana-Ensenada 1D
Few highway segments in the country deliver the visual payload that defines the run between Ensenada, Baja California, and Tijuana, Baja California: roughly 104 km (65 miles) of natural overlooks, mountain descents, preserved coastline, and bays seen from Carretera Escénica Tijuana-Ensenada 1D. The drive rewards calm pacing — budget 1h 9m plus a buffer to stop at two or three viewpoints. Pulling out of Ensenada (the puerto turístico del Pacífico Norte y capital del Valle de Guadalupe vinícola), the road eventually opens onto Tijuana (the frontera con San Diego y polo maquilador del noroeste). Fuel use sits near 8.7 liters (2.3 gallons) of gasolina Magna, costing about MXN 210.54. Corporate reimbursement on the outbound leg, even on a scenic corridor, follows the standard MXN 6.50/km tariff and totals MXN 676.00. Pair the technical visit with company-mandated travel and log the primary business purpose on the Clara receipt. Attach to the same PDF any toll receipts, meal invoices, and tourism-area parking stubs — internal audit accepts those supporting documents as long as the visit justification appears in the observations field. Professionals who run scenic corridors with a commercial agenda typically use the drive to mentally rehearse client presentations, dictate field-report audio memos, or listen to specialized industry podcasts, turning the leg into productive preparation time rather than dead transit. For the US professional driving the 104 km (65 mi) between Ensenada and Tijuana, reimbursement of MXN 676.00 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 Ensenada→Tijuana corridor must show date, business purpose, and odometer readings.