Guanajuato → Guanajuato · Autopista 45D Irapuato-Salamanca
The short hop between Irapuato, Guanajuato, and Salamanca, Guanajuato — barely 24 km (15 miles) along Autopista 45D Irapuato-Salamanca — fits the metropolitan rhythm of anyone who alternates between office and customer multiple times a week. Under normal conditions the leg burns about 16m, but rush-hour congestion can double that figure. Pulling out of Irapuato (the capital fresera y nodo logístico intermedio del corredor del Bajío) toward Salamanca (the sede de la refinería Ing. Antonio M. Amor de Pemex), fuel spend is minimal: roughly MXN 48.40 for 2 liters. Even so, mileage reimbursement at MXN 6.50/km covers vehicle wear and yields MXN 156.00 on the outbound — it pays to log even short hops on the Clara receipt for cumulative monthly close. Anyone repeating this route more than five times per month should consider opening a supplementary mileage spreadsheet with date, time, business purpose, and contact attended at each visit, attaching it to the final receipt to reinforce evidence of effective commercial use of the vehicle. Internal audit typically requires that level of granularity for accumulated reimbursements above one thousand dollars per month. For the US professional driving the 24 km (15 mi) between Irapuato and Salamanca, reimbursement of MXN 156.00 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→Salamanca corridor must show date, business purpose, and odometer readings.