Zacatecas → Guanajuato · Autopista 45D Zacatecas-Aguascalientes
Coming back from Zacatecas, Zacatecas, to León, Guanajuato, the return leg also clocks roughly 257 km (160 miles) typically along Autopista 45D Zacatecas-Aguascalientes, but the traffic picture shifts considerably compared with the outbound segment. Zacatecas, the capital zacatecana y patrimonio minero colonial reconocido por la UNESCO, fades behind the wheel while the vehicle pushes back toward León, the capital del calzado y mayor ciudad de Guanajuato, often after a full day of meetings, site visits, or prospecting calls. Plan 2h 51m plus a generous buffer against evening congestion, particularly on Fridays, holiday eves, or after major sporting events. Driver fatigue is the dominant concern returning home; mandatory rest breaks every two hours are non-negotiable. Fuel spend on the return stays near MXN 517.88 for 21.4 liters (5.7 gallons). The corresponding reimbursement on the way back reaches MXN 1670.50 at MXN 6.50/km. Combine both legs on a single Clara receipt to document the full round-trip cleanly, with separate timestamps for transparent audit defense. For the US professional driving the 257 km (160 mi) between Zacatecas and León, reimbursement of MXN 1670.50 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 Zacatecas→León corridor must show date, business purpose, and odometer readings.