Guanajuato → Querétaro · Autopista 45D Irapuato-Salamanca
Autopista 45D Irapuato-Salamanca is the backbone for anyone connecting Irapuato, Guanajuato, to Querétaro, Querétaro: roughly 125 km (78 miles) of pavement that translate into about 1h 23m at the wheel under favorable conditions. Irapuato, the capital fresera y nodo logístico intermedio 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 Querétaro, the centro logístico del Bajío y sede aeroespacial nacional. 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 10.4 liters (2.7 gallons) of gasolina Magna, which works out to about MXN 251.68 at the 24.20 MXN/liter benchmark. Reimbursement for the outbound run, calculated at MXN 6.50/km, totals MXN 812.50. 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 125 km (78 mi) between Irapuato and Querétaro, reimbursement of MXN 812.50 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 Irapuato→Querétaro corridor must show date, business purpose, and odometer readings.