Guanajuato → Guanajuato · Autopista 45D Irapuato-Salamanca
Returning from Irapuato, Guanajuato, back to Celaya, Guanajuato, the itinerary retraces the same 72 km (45 miles) of the outbound segment, predominantly via Autopista 45D Irapuato-Salamanca, adding another 48m to the corporate odometer. Unlike the outbound leg, the homeward journey is usually executed at the close of the business day, when heavy truck traffic, accumulated fatigue, and dropping daylight all demand sharper focus. Anyone hoping to ease the arrival back into Celaya, the polo industrial automotriz Honda y Mazda del corredor del Bajío, may consider an overnight stop in a midpoint town and splitting the haul into two shorter stints. Fuel expense holds steady near MXN 145.20, totalling roughly 12.0 liters for the entire trip when added to the outbound segment. The return reimbursement reaches MXN 468.00, doubling the aggregate payout for the full journey. Log each leg separately in the Clara receipt, with distinct timestamps, so the paperwork accurately mirrors the vehicle's actual movement. For the US professional driving the 72 km (45 mi) between Irapuato and Celaya, reimbursement of MXN 468.00 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 Irapuato→Celaya corridor must show date, business purpose, and odometer readings.