Guanajuato → Guanajuato · Autopista 45D Irapuato-Salamanca
Before turning the key for León, Guanajuato, out of Irapuato, 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 Irapuato-Salamanca, and a printed backup of the destination address in case GPS reception drops. The locked itinerary measures 76 km (47 miles) with an optimistic estimate of 51m if cruise control sits steadily within the posted limit. Pulling out of Irapuato, the capital fresera y nodo logístico intermedio del corredor del Bajío, the road eventually delivers you to León, the capital del calzado y mayor ciudad de Guanajuato. 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 152.46 just for the pump (6.3 liters / 1.7 gallons of gasolina Magna) plus headroom for tolls. Outbound reimbursement at MXN 6.50/km equals MXN 494.00 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 76 km (47 mi) between Irapuato and León, reimbursement of MXN 494.00 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→León corridor must show date, business purpose, and odometer readings.