The direct impact of the electronic structure on spin-polarized transport has been experimentally proven in high-quality Fe/MgO/Fe epitaxial magnetic tunnel junctions, with an extremely flat bottom Fe/MgO interface. The voltage variation of the conductance points out the signature of an interfacial resonance state located in the minority band of Fe(001). When coupled to a metallic bulk state, this spin-polarized interfacial state enhances the band matching at the interface and therefore increases strongly the conductivity in the antiparallel magnetization configuration. Consequently, the tunnel magnetoresistance is found to be positive below 0.2 V and negative above. On the other hand, when the interfacial state is either destroyed by roughness-related disorder or not coupled to the bulk, the magnetoresistance is almost independent on the bias voltage.