Guanajuato → Guanajuato · Autopista 45D Salamanca-Querétaro
Punching Celaya, Guanajuato, into the GPS for the trip back from Salamanca, Guanajuato, the dashboard once again shows the 50 km (31 miles) separating the two cities along Autopista 45D Salamanca-Querétaro and estimates 33m to wrap up the return. Salamanca, the sede de la refinería Ing. Antonio M. Amor de Pemex, fades in the rear window while the vehicle picks up the homeward path toward Celaya, the polo industrial automotriz Honda y Mazda del corredor del Bajío. Unlike the outbound leg, it pays to walk around the truck before pulling out — fuel level, tire pressure, dashboard alerts and load straps all deserve a fresh look, because there is less slack to absorb a surprise once fatigue has settled in. Topping off the tank costs roughly MXN 101.64 to cover the same 4.2 liters (1.1 gallons) consumed on the way out. The return reimbursement reaches MXN 325.00 at the MXN 6.50/km benchmark. Before pulling into the driveway, close out the Clara receipt with the final odometer reading: corporate finance accepts the digital file with no wet-ink signature required. For the US professional driving the 50 km (31 mi) between Salamanca and Celaya, reimbursement of MXN 325.00 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 Salamanca→Celaya corridor must show date, business purpose, and odometer readings.