@Keodis:
Lets say germany captures spain. and some tanks did not attack. can they move into an undefended gibraltar in non combat movement? or does non combat occur at the same time as combat but it just results in no combat?
This question is answered by the all-combats-happening simultaneously thing. You make your combat move (invading Spain). You perform combat (capturing Spain). You perform noncombat (including, hey, reinforce Spain if you want, with non-air units).
But the thing you can’t do is perform a subsequent combat move and combat phase to capture an enemy-held Gibraltar; even the capturing of an empty enemy territory is combat.