The intrinsic excitation energy of fission fragments is dynamically evaluated in terms of the time dependent pairing equations. These equations are corroborated with two conditions. One of them fixes the number of particles and the another separates the pairing active spaces associated to the two fragments in the vicinity of the scission configuration. The fission path is obtained in the frame of the macroscopic-microscopic model. The single particle level schemes are obtained within the two center Woods-Saxon shell model. It is shown that the available intrinsic dissipated energy is not shared proportionally to the masses of the two fission fragments. If the heavy fragment possesses nucleon numbers close to the magic ones, the accumulated intrinsic excitation energy is lower than that of the light fragment.

11 pages, 8 figures