Baja California Sur → Baja California Sur · Carretera Transpeninsular 1
Few highway segments in the country deliver the visual payload that defines the run between La Paz, Baja California Sur, and Los Cabos, Baja California Sur: roughly 181 km (112 miles) of natural overlooks, mountain descents, preserved coastline, and bays seen from Carretera Transpeninsular 1. The drive rewards calm pacing — budget 2h 1m plus a buffer to stop at two or three viewpoints. Pulling out of La Paz (the capital sudcaliforniana sobre el Mar de Cortés y nodo del ferry Topolobampo-La Paz), the road eventually opens onto Los Cabos (the destino turístico de la punta de la península de Baja California). Fuel use sits near 15.1 liters (4.0 gallons) of gasolina Magna, costing about MXN 365.42. Corporate reimbursement on the outbound leg, even on a scenic corridor, follows the standard MXN 6.50/km tariff and totals MXN 1176.50. 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 181 km (112 mi) between La Paz and Los Cabos, reimbursement of MXN 1176.50 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 La Paz→Los Cabos corridor must show date, business purpose, and odometer readings.